Schedule 5, paragraph 11

After Article 48 insert— The Treasury may by regulations make provision about the procedure to be followed, or rules to be applied, when a provision of or made under this Regulation— requires information or a document of any kind to be given, or authorises the imposition of a requirement. The regulations may, among other things, make provision— requiring information to be given in writing; requiring, or allowing, information or a document to be sent electronically; requiring, or allowing, information or a document to be given in another manner; as to the address to which information or a document must or may be sent; requiring a person to provide an address to which information or a document must or may be sent; for treating information or 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 information or a document is required to be given is not an individual; as to what must, or may, be done if the intended recipient of information or a document is outside the United Kingdom. Paragraph 1 applies however the obligation to give information or a document is expressed (and so, among other things, includes a provision which requires a person to be notified of something and a provision which requires a document to be submitted). Section 7 of the Interpretation Act 1978 (service of notice by post) has effect in relation to provisions made by or under this Regulation subject to any provision made by regulations under this Article. The following provisions of Regulation (EEC, Euratom) No. 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time limits do not apply to a reference in this Regulation to a period of time— Article 3(2)(c) (periods expressed in weeks, months or years); Article 3(4) (periods ending with a weekend or public holiday).

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