# The Tax Credits (Appeals) (No. 2) Regulations 2002, Regulation 2: Service of notices or documents

Extent: E+W+S

Where, by any provision of these Regulations—
(a) any notice or other document is required to be given or sent ... to the Board, that notice or document shall be treated as having been so given or sent on the day that it is received ... by the Board, and
(b) any notice or other document is required to be given or sent to any person other than ... the Board, that notice or document shall, if sent to that person’s last known address, be treated as having been given or sent on the day that it was posted.

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Source: https://www.legislation.gov.uk/uksi/2002/3196/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-appeals-no-2-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.