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Finance Act 2010

Details of the Section

2.Subsection (2) amends section 106(4) of PSA to remove the requirement for the addressee to be present and, instead requires a representative of the postal operator to be present.

3.Subsection (3) deletes section 106(5) of PSA as the Commissioners will no longer be giving notice for the addressee to attend when packets are opened.

4.Subsection (4) deletes section 106(7)(b) of PSA as packets will no longer be forwarded to absent addressees.

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