6. Section 42 of the principal Act is amended —(a) | by deleting subsection (7) and substituting the following subsection:“(7) Subject to section 87, where regulations made under subsection (13) permit the Comptroller to serve through the electronic service any notice, direction, order, permit, receipt 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.”; |
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| (b) | by inserting, immediately after the words “electronic service” in subsection (8)(a), the words “in accordance with regulations made under subsections (13) and (13A), and with section 87”; | (c) | by deleting paragraph (c) of subsection (13) and substituting the following paragraphs:“(ba) | the circumstances in which the Comptroller may serve any notice, direction, order, permit, receipt or other document through the electronic service on a person assigned an account with the electronic service; | (c) | the manner in which a person who has been served through the electronic service with any notice, direction, order, permit, receipt 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 |
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| (d) | by inserting, immediately after subsection (13), the following subsection:“(13A) Regulations made for the purpose of subsection (13)(ba) —(a) | may permit the service of any notice, direction, order, permit, receipt or other document through the electronic service in circumstances where —(i) | the person consents to such service; or | (ii) | the Comptroller gives the person notice of the Comptroller’s intention of such service and the person does not refuse such service; |
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(b) | may provide for the giving of any notice of the Comptroller’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —(i) | the matters that must be contained in the notice; and | (ii) | the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller; |
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(c) | may provide when the consent or refusal of the person takes effect, and as to when the Comptroller must give effect to such consent or refusal; and |
(d) | may provide for any other matter necessary or incidental to the purposes in subsection (13)(ba) and paragraphs (a), (b) and (c).”. |
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