Interpretation
1.—(1) In this Schedule “relevant period” in relation to a notice means the chargeable period to which the notice relates.
(2) Where references are made in this Schedule to the day on which a notice is issued, they shall be taken to be references —
(a)if the notice is served in the manner described in sub-paragraph (3) below or section 233(2) of the 1972 Act by being left at, or sent by post to, a person’s place of business or proper address, to the day on which it is so left or posted, or
(b)in any other case, to the day on which it is served.
(3) Without prejudice to section 233 of the 1972 Act, where any notice which is required or authorised by this Schedule to be given to or served on a person relates to a hereditament which is (or, where such a notice relates to more than one hereditament, one or more of which is) a place of business of that person, it may be given or served by leaving it at, or by sending it by post to him or her at, the place of business (or, as the case may be, one of those places of business).
(4) Without prejudice to section 233 of the 1972 Act and sub-paragraph (3) above and subject to sub-paragraphs (5) to (8) below, any notice required or authorised to be given to or served by a billing authority on any person by this Schedule, or any information required by paragraph 3(2) of this Schedule to be supplied to any person when a demand notice (within the meaning of this Schedule) is served —
(a)may be so given, served or supplied by sending the notice or information to that person by electronic communication to such address as may be notified by that person for that purpose; or
(b)are to be treated as given, served or supplied to that person where —
(i)the billing authority and that person have agreed for that purpose that any documents containing the notice or information may be accessed by that person on a website;
(ii)the document is a document to which that agreement applies;
(iii)the billing authority has published the document on a website; and
(iv)that person is notified, in a manner for the time being agreed for those purposes between him or her and the billing authority, of —
(aa)the publication of the document on a website;
(bb)the address of that website; and
(cc)the place on the website where the document may be accessed.
(5) For the purpose of any legal proceedings, a notice given by a means described in paragraph (4) shall, unless the contrary is proved, be treated as served on the second business day after —
(a)it was sent in accordance with sub-paragraph (4)(a); or
(b)notification of its publication was given in accordance with sub-paragraph (4)(b)(iv).
(6) A person who has notified an address for the purpose of sub-paragraph (4)(a) must, by notice in writing to the billing authority, advise the billing authority of any change in that address; and the change shall take effect on the third business day after the date on which the notice is received by the billing authority.
(7) A person who has notified an address for the purpose of paragraph sub-paragraph (4)(a) may, by notice in writing to the billing authority, withdraw that notification; and the withdrawal shall take effect on the third business day after the date on which the notice is received by the billing authority.
(8) A person who has entered into an agreement with the billing authority under sub-paragraph (4)(b)(i) may, by notice in writing to the billing authority, inform the authority that he or she no longer wishes to be a party to the agreement; and where such notice is given, the agreement shall be treated as revoked on the third business day after the date on which the notice is received by the billing authority.