Clause 10

by deleting the word “or” at the end of subsection (1)(b);

by deleting the full-stop at the end of paragraph (c) of subsection (1) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(d)where the person has given his consent for it to be served on him through the electronic service, by transmitting an electronic record of it to his account with the electronic service.”; and

by inserting, immediately after subsection (1), the following subsections:“(1A) Where a person has given his consent for a notice, an order or any other document to be served on him through the electronic service, that notice, order or document shall be deemed to have been served at the time when an electronic record of that notice, order or document enters his account with the electronic service.(1B) Notwithstanding subsections (1) and (1A), no person shall be liable to prosecution for an offence —

under section 16(2) or 21(7) in respect of failure to comply with the terms of a notice;

under section 18(3) in respect of failure or neglect to furnish a return required to be made pursuant to a notice under section 18(2); or

under section 50A(5) in respect of failure to comply with an order in writing under section 50A(4),unless the notice or order, as the case may be, has been served on him personally or by registered post.”.