s 414 Service of notices.
(1) The Treasury may by regulations make provision with respect to the procedure to be followed, or rules to be applied, when a provision of or made under this Act requires a notice, direction or document of any kind to be given or authorises the imposition of a requirement. (2) The regulations may, in particular, make provision— (a) as to the manner in which a document must be given; (b) as to the address to which a document must be sent; (c) requiring, or allowing, a document to be sent electronically; (d) for treating a document as having been given, or as having been received, on a date or at a time determined in accordance with the regulations; (e) as to what must, or may, be done if the person to whom a document is required to be given is not an individual; (f) as to what must, or may, be done if the intended recipient of a document is outside the United Kingdom. (3) Subsection (1) applies however the obligation to give a document is expressed (and so, in particular, includes a provision which requires a document to be served or sent). (4) Section 7 of the Interpretation Act 1978 (service of notice by post) has effect in relation to provisions made by or under this Act subject to any provision made by regulations under this section.