115Service of notices

115 Service of notices

115 Service of notices

(1) A notice that is required by this Act to be served by the Chief Commissioner or a responsible authority on a person may be served on the person—

(a) personally, or

(b) by post, or

(c) in an approved electronic manner, or

(d) by any other manner prescribed by the regulations.

(2) The address for service by post of any such notice includes, subject to this section—

(a) the address supplied by the person in connection with the matter for which the State debt is payable, and

(b) in the case of a notice served by the Chief Commissioner—the address obtained for the person by the Chief Commissioner under this Act, if the Chief Commissioner is satisfied that it is the most recent address available for the person.

(3) For the purposes of this section, an approved electronic manner of serving a notice on a person means—

(a) sending the notice to a telephone number or email address provided by the person for the purposes of the service of the notice, or

(b) providing the person access to the notice via an online notification system if the person consents to the use of the system, or

(c) another electronic manner prescribed by the regulations.

(4) A person may, orally or in writing, provide an email address or telephone number, or consent to the use of an online notification system, for the purpose of being served—

(a) a particular notice, or

(b) a particular kind of notice, or

(c) notices for a particular period, or

(d) all notices.

(4A) This section does not authorise a notice to be served on a person orally.

(5) Despite any other provision of this Act—

(a) notice served by post is taken to be served on a person 7 days after it is posted, unless the person establishes that it was not served within that period, and