Paragraph 19 I1I2C1C2
Any notification given by HMRC or an HMRC officer under this Schedule may be given in such form and manner as the person giving it considers appropriate.
HMRC Commissioners may by regulations make provision specifying cases where it is to be presumed that a person has been notified under this Schedule (including cases where the presumption may not be rebutted).
Annotations
Modifications
- C1
Sch. 1 para. 19 applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
- C2
Sch. 1 para. 19 applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Sch. 1 para. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 1 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
Notes on Schedule 1
Modifications
- C1
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.