Commentary on Sections Miscellaneous Section 36: Service of documents and electronic working
174.Section 36 introduces a ‘service rule’ covering Part 1 (Chapters 2 and 3 and section 60(1)(c)) and Part 3 (Chapter 1) of the PA 2008. This section applies the service rule as set out in sections 303 to 305 of the PA 2004 and makes minor consequential amendments to section 60(1)(c).
175.A service rule provides a means of proving that a notice or other document authorised or required by this legislation was sent to its intended recipient. It specifies the persons to whom the notification or documents are to be sent and the manner in which they can be properly served on them.