# The General and Special Commissioners (Amendment of Enactments) Regulations 1994, Paragraph 16: Taxes Management Act 1970 c. 9


In section 115, after subsection (4) there shall be added—
“(5) Nothing in this section applies to any notice or other document required or authorised by the General Commissioners Regulations or the Special Commissioners Regulations to be sent or delivered to, or served on, any person.”.

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Source: https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.