Taxation (Cross-border Trade) Act 2018

Notices

31 (1) Where a notice is required to be published or given by a provision made by or under this Schedule, regulations may make provision about—

(a) the form of the notice;

(b) its content;

(c) the manner of publication;

(d) the means by which it is given;

(e) the time or date on which it is published or given or is to be treated as published or given.

(2) Such regulations may, among other things, provide—

(a) for some of the content of the notice to be contained in a separate report to which the notice refers, and

(b) for that report to be published or for it to be given, or otherwise made available to, the persons to whom the notice is required to be given.

(3) The provision made by regulations under this paragraph about the content of a notice is in addition to any such provision made by or under any other provision of this Schedule.

(4) Sub-paragraph (1)(c) does not apply to a public notice under provision made under paragraph 21(4)(c) or 22(2)(c) (see section 37(5)).