19(1)Any notification given by HMRC or an HMRC officer under this Schedule may be given in such form and manner as the person giving it considers appropriate.U.K.
(2)HMRC Commissioners may by regulations make provision specifying cases where it is to be presumed that a person has been notified under this Schedule (including cases where the presumption may not be rebutted).
Commencement Information
I1Sch. 1 para. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)