Section 414(2)

The regulations may, in particular, make provision— as to the manner in which a document must be given; as to the address to which a document must be sent; requiring, or allowing, a document to be sent electronically; 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; as to what must, or may, be done if the person to whom a document is required to be given is not an individual; as to what must, or may, be done if the intended recipient of a document is outside the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-09-04