Automatic Enrolment Retirement Savings System Act 2024 section 4

Service of documents

Section 4 sets out how notices and other documents required under the Act must be addressed and delivered to a person.

  • Every notice or document must be addressed to the person by name.
  • Delivery may be made in person, by leaving it at the person's usual address or address for service, or by prepaid registered post to that address.
  • Documents may also be made available through an electronic system in accordance with Part 6 of the Act.
  • A company is treated as ordinarily resident at its registered office, while any other body corporate or unincorporated body is treated as ordinarily resident at its principal office or place of business.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.