Page:Gambling Duties Act 2022.pdf/58

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(h) the fees for—

(i) the use of the system;

(ii) the assignment of an authentication code or account to use the system, and the cancellation or suspension of such a code or an account on request;

(iii) the registration of electronic service agents; and

(iv) corrections mentioned in paragraph (g).

(3) Where an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation is served electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary:

(a) the application, return, notice or document is deemed for the purposes of that legislation to be served on or given to the recipient at the time when the electronic record of the application, return, notice or document (as the case may be) enters the recipient’s account with the electronic service;

(b) where the electronic service is done by an electronic service agent on behalf of any person (called in this section the principal)—

(i) the application, return, notice or document is deemed to be served or given with the authority of that person; and

(ii) the principal is to be treated to be cognizant of all matters in the application, return, notice or document,

unless that principal has, before the electronic service is done, informed the Chief Executive in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving of the application, return, notice or document in question;