Finance (No. 2) Act 2013

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Amendment of section 1002 of Principal Act (deduction from payments due to defaulters of amounts due in relation to tax)

82. Section 1002 of the Principal Act is amended in subsection (1) by inserting the following paragraph after paragraph (e):

“(f) A notice of attachment, notice of revocation and any other notice provided for by this section (including the obligation to notify a taxpayer or relevant person in accordance with paragraph (b) of subsection (12) but not including the notice referred to in paragraph (a) of that subsection) may be given to a taxpayer or to a relevant person, as the case may be, by electronic means (within the meaning of section 917EA).”.