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CLAUSE 47:  SERVICE OF NOTICES

SUMMARY

1.      This clause provides for how a relevant notice, notification, requirement or Commissioners’ direction may be served, given or imposed.  It also provides that any relevant direction, notice or notification required or authorised to be given by the Commissioners may be withdrawn or varied in the same manner in which it was given.

DETAILS OF THE CLAUSE

2.      Sub-paragraph (1) provides that any notice, notification or requirement that is to be served on , given to or imposed on any person may be so served, given or imposed by sending it to that person (or his tax representative) by post at his latest or usual residence or place of business.

3.      Sub-paragraph (2) provides that any direction to be given by the Commissioners may be given by sending it by post to each person affected at his latest or usual residence or place of business.

4.      Sub-paragraph (3) provides that any such direction, notice or notification can be withdrawn or varied by another direction, notice or notification given in the same manner as the one withdrawn or varied.