The Council Tax (Valuations, Alteration of Lists and Appeals) (England) Regulations 2008

Service of notices

17.  In regulation 35 (service of notices)—

(a) in sub-paragraph (b) of paragraph (1), for “forwarding it by” substitute “sending it by first class or second class”;

(b) in sub-paragraph (b) of paragraph (4), after “sending it by” insert “first class or second class”;

(c) at the end of paragraph (5), add—

“; and

(c) any reference to first class post includes a reference to an alternative service which provides for delivery on the next business day”; and

(d) at the end, add—

“(6) In this regulation—

“bank holiday” means a day which is a bank holiday under the Banking and Financial Dealings Act 1971(1); and

“business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a bank holiday in England.

(7) For the purposes of these Regulations—

(a) a notice served by—

(i) delivering it to a person after 5 p.m. on a business day or at any time on a day which is not a business day;

(ii) delivering it to, or leaving it at, the usual or last known address, place of business or office of a person; or

(iii) fixing it to some part of the dwelling to which it relates,

shall be treated as served on the next business day after it was so delivered, left or fixed;

(b) a notice served by sending it by first class post shall be treated as served on the second business day after it was posted; and

(c) a notice served by sending it by second class post shall be treated as served on the fourth business day after it was posted.”.

(1)

1971 c. 80.