2 Cyflwyno hysbysiadau
1 Diwygir Rheoliadau'r Dreth Gyngor (Newid Rhestri ac Apelau) 1993 mewn perthynas â Chymru yn unol â'r paragraff canlynol.
O.S. 1993/290.
2 Yn lle rheoliad 35 (cyflwyno hysbysiadau) rhodder:

“35 1 Without prejudice to section 233 of the Local Government Act 1972 and paragraph (2) below, any notice required or authorised to be served may be served either—
(a) by delivering it—
(i) to the person on whom it is to be served; or
(ii) to any other person authorised by him to act as his agent for the purpose;
(b) by leaving it at or forwarding it by sending it by first class or second class post to—
(i) the usual or last-known address of that person, or
(ii) in the case of a company, its registered office, or
(ii) the usual or last known address, place of business or registered office of any other person authorised as mentioned in paragraph (a)(ii);
(c) by delivering it to some person in the dwelling to which it relates or, if there is no person to whom it can so be delivered, then by fixing it to some conspicuous part of the dwelling; or
(d) by sending it by electronic communication to a relevant electronic address.
1972 p.70.
2 If the name of any taxpayer on whom a notice is required or authorised to be served cannot after reasonable inquiry be ascertained, the notice may be served by addressing it to “The Council Tax Payer” of the dwelling concerned (naming the dwelling), without further name or description.
3 Any notice required or authorised to be served on a listing officer may be served by—
(a) addressing the notice to the listing officer for the area in question, without further description, and
(i) delivering it, or sending it by first class or second class post, to his office;
(ii) delivering it, or sending it by first class or second class post, to the listing officer’s office; or
(iii) sending it by electronic communication to a relevant electronic address.
4 a person who has notified a relevant electronic address for the purpose of paragraph (1)(d) or (3)(b)(iii)—
(a) shall notify any change of that address; and
(b) may withdraw the notification of that address,
by serving a written notice on the relevant sender; and the change of address or the withdrawal, as the case may be, shall take effect on the third business day after the day on which the notice is received by the relevant sender.
5 In this regulation—
(a) any reference to a notice includes a reference to a proposal and any other document required or authorised to be served; and
(b) any reference to such requirement or authorisation is to a requirement or authorisation under these Regulations; and
(c) any reference to first class post includes a reference to an alternative service which provides for delivery on the next business day.
6 In this regulation—
“address” in relation to an electronic communication includes any number or address used for the purposes of such communication;
“bank holiday” means a day which is a bank holiday under the Banking and Financial Dealings Act 1971; and
“business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a bank holiday in England and Wales;
“electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—
(a) by means of an electronic communications network within the meaning of section 32(1) of the Communications Act 2003 (meaning of electronic communications networks and services); or
2003 p.21.
(b) by other means but while in an electronic form; and
“relevant electronic address” means an address which is notified—
(a) to the person serving a notice (“the relevant sender”);
(b) by—
(i) the person on whom the notice is to be served (“the recipient”); or
(ii) any other person authorised by the recipient to notify the relevant sender of the address; and
(c) for the purpose of enabling the notice to be sent by electronic communication.
1971. p.80.
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; and
(d) a notice served by the means described in paragraph (1)(d) or (3)(b)(iii) shall—
(i) if sent by facsimile transmission on a business day before 4 pm, be treated as served on that day;
(ii) if sent by facsimile transmission in any other case, be treated as served on the next business day after the day on which it was sent; and
(iii) in any other case, be treated as served on the second business day after the day on which it was sent.
8 In these Regulations, any reference to a written notice includes a reference to a notice in electronic form.”

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