Regulation 2 Prescribed places for delivery and service of documents: companies
The places in paragraph (2) are prescribed for the purposes of section 84(3)(b) of the Finance Act 2003 as places to which a notice or other document served under Part 4 of that Act may be properly addressed for the purposes of section 7 of the Interpretation Act 1978f1.
These places are—
the company’s registered office; and
the purchaser’s address provided to HMRC on the company’s land transaction return.
In this regulation “registered office” means—
in relation to a company incorporated in the United Kingdom, the address of the registered office that a company is required to have under section 86 of the Companies Act 2006f2;
in relation to any other company, any address that it is required to have under an equivalent provision in the law of the country or territory of its incorporation.
Annotations
Footnotes
- f1
- f2