Clause 8

by inserting, immediately after the words “the Comptroller” in subsection (1)(b), the words “or the Chief Assessor”;

by deleting subsection (7) and substituting the following subsection:“(7) Where regulations made under subsection (13) permit the Comptroller or the Chief Assessor to serve through the electronic service any notice, order or document on a person who has been assigned an account with the electronic service, the Comptroller or the Chief Assessor may serve it on the person by transmitting an electronic record of it to that account.”;

by inserting, immediately after the words “electronic service” in subsection (8)(a), the words “in accordance with regulations made under subsections (13) and (14), and with section 67”;

by inserting, immediately after the words “this section” in subsection (13), the words “and section 67(1)(d)”;

by inserting, immediately after paragraph (b) of subsection (13), the following paragraph:“(ba)the circumstances in which the Comptroller or the Chief Assessor may serve any notice, order or document through the electronic service on a person assigned an account with the electronic service;”;

by deleting paragraph (c) of subsection (13) and substituting the following paragraph:“(c)the manner in which a person who has been served through the electronic service with any notice, order or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service;”; and

by inserting, immediately after subsection (13), the following subsection:“(14) Regulations made for the purpose of subsection (13)(ba) —

may permit the service of any notice, order or document through the electronic service in circumstances where —

the person consents to such service; or (ii)the Comptroller or the Chief Assessor (as the case may be) gives the person notice of the Comptroller’s or the Chief Assessor’s intention of such service and the person does not refuse such service;

may provide for the giving of any notice of the Comptroller’s or the Chief Assessor’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —

the matters that must be contained in the notice; and

the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller or the Chief Assessor;

may provide when the consent or refusal of the person takes effect and when the Comptroller or the Chief Assessor must give effect to such consent or refusal; and

may provide for any other matter necessary or incidental to the purposes in subsection (13)(ba) and paragraphs (a), (b) and (c).”.