# Inheritance Tax Act 1984, Section 258: Service of documents.


A notice or other document which is to be served on a person under this Act may be delivered to him or left at his usual or last known place of residence or served by post, addressed to him at his usual or last known place of residence or his place of business or employment.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/258 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-258
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.