Regulation 3 The notice

(1)

A section 74 notice is to be in the form shown in Part I of the Schedule to these Regulations.

(2)

A section 75 notice is to be in the form shown in Part II of the Schedule to these Regulations.

(3)

The notice is to—

(a)

provide a postal address to which the statement may be returned by post;

(b)

provide an address to which the statement may be returned by hand;

(c)

provide a fax number which may be used to return the statement by fax; and

(d)

be accompanied by a copy of the statement form.

(4)

The notice may be served—

(a)

by hand;

(b)

by fax; or

(c)

by sending it by postal service in which delivery or receipt is recorded to—

(i)

the last known or usual place of abode of the requisite person or his representative; or

(ii)

an address provided by him or his representative for correspondence.

(5)

The notice may be served on the requisite person by serving it on his representative.

(6)

If the notice is served by post, addressed to the requisite person, it is to be taken to have been received by the requisite person on the second day after the day on which it was posted, unless the contrary is proved.