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Income Tax (Electronic Service) Regulations 2018

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In these Regulations —“document” means a notice, direction or other document, which may be served by the Comptroller on any person under the Act;“general notice” means a notice (by any means) for the general information of the public, of the Comptroller’s proposal to serve one or more documents on specified persons through the electronic service in a trigger year and every subsequent year;“notice of consent”, in relation to a specified person, means a notice given by the person to the Comptroller consenting to the service on the person through the electronic service (in a trigger year and every subsequent year), of every document specified in a notice of intention given to the person or in a general notice, as the case may be;“notice of intention” means a notice of the Comptroller’s intention to serve one or more documents on a specified person through the electronic service in a trigger year after the expiry of the opt‑out period set out in the notice, and in every subsequent year;“notice of refusal”, in relation to a specified person, means a notice given by the person to the Comptroller refusing the service on the person through the electronic service (in a trigger year and every subsequent year), of every document specified in a notice of intention given to the person or in a general notice, as the case may be;“opt-out period” means the period in which a notice of refusal is to be given by a specified person to the Comptroller;“specified person” means a person who has been assigned an account with the electronic service;“trigger year” means 2018 or a subsequent year.

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