A notice or other document which is to be served on a person under this Act may be delivered to him or left at his usual or last known place of residence or served by post, addressed to him at his usual or last known place of residence or his place of business or employment.
Section 258: Service of documents.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part VIII: ADMINISTRATION AND COLLECTION
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