xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part 20SGeneral

Formal communicationsS

193Formal communicationsS

(1)The following are formal communications—

(a)a notice,

(b)a determination,

(c)a direction,

(d)a report,

(e)a statement,

(f)a referral under section 127.

(2)A formal communication must be in writing.

(3)That requirement is satisfied by a formal communication in electronic form which is—

(a)sent by electronic means, and

(b)capable of being reproduced in legible form.

(4)A formal communication sent in accordance with subsection (3) is to be taken to be received on the day it is sent.