Regulation 2

In these Regulations —“document” includes a notice and an order;“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 2017 and every subsequent year;“notice of consent”, in relation to a specified person, means a notice given by the person to the Comptroller or Chief Assessor (as the case may be) consenting to the service on the person through the electronic service (in 2017 and every subsequent year), of every document 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 2017 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 or Chief Assessor (as the case may be) refusing the service on the person through the electronic service (in 2017 and every subsequent year), of every document in a notice of intention given to the person or in a general notice (as the case may be);“specified person” means a person who has been assigned an account with the electronic service.