Clause 3

by inserting, immediately after the word “notice” in subsection (1)(b), the words “, direction or other document”;

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

by deleting the words “, or any notice that was served, through the electronic service” in subsections (8)(a) and (9)(a) and substituting in each case the words “through the electronic service, or any notice, direction or other document that was served through the electronic service in accordance with regulations made under subsections (13)(ba) and (13A)”;

by inserting, immediately after the words “this section” in subsection (13), the words “and section 8(1)(c)”;

by inserting, immediately after paragraph (b) of subsection (13), the following paragraph:“(ba)the circumstances in which the Comptroller may serve any notice, direction or other 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, direction 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:“(13A) Regulations made for the purpose of subsection (13)(ba) —

may provide for service of any notice, direction or other document through the electronic service in circumstances where —

the person consents to such service; or

the Comptroller gives the person notice of the Comptroller’s intention of such service and the person does not refuse such service;

may make provision with respect to the giving of any notice of the Comptroller’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;

may provide when the consent or refusal of the person takes effect and when the Comptroller 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).”.