8.—(1) For the purposes of section 19F(3) of the Act, the prescribed time is 4 working days.
(2) For the purposes of section 19F(4) of the Act, the prescribed time is 4 working days.
(3) The Authority may issue to an owner of a prescribed property a notice of cash grant —
(a)
personally;
(b)
by post; or
(c)
through the electronic service.
(4) For the purposes of section 19F(3) and (4) of the Act, a copy of a notice of cash grant may be served on a person —
(a)
personally;
(b)
by registered post; or
(c)
by sending it to the person’s last email address.
(5) Where a notice is issued under paragraph (3)(b) by ordinary or registered post, or served under paragraph (4)(b) by registered post, it is deemed to have been issued or served (as the case may be) on the second day after the day the document was posted, even if it is returned undelivered.
(6) In proving the issue or service of a notice by registered post to any person under paragraph (3)(b) or (4)(b), it is sufficient to prove that the envelope containing the document was properly addressed to that person, stamped and posted by registered post.
(7) Where a notice of cash grant is issued to any person through the electronic service under paragraph (3)(c), it is deemed to have been issued at the time when an electronic record of it enters the person’s account with the electronic service.
(8) Where a copy of a notice of cash grant is served on a person by sending it to the person’s last email address under paragraph (4)(c), it is deemed to have been served at the time that it becomes capable of being retrieved by the person.
(9) In this regulation —
“electronic service” means the electronic service provided under section 8A of the Income Tax Act 1947;
[S 151/2023 wef 31/12/2021]
“last email address”, in relation to a person (A) on whom a copy of a notice of cash grant has to be served by the owner or a tenant (B) (as the case may be) under section 19F(3) or (4) of the Act, means —
(a)
an email address by which B corresponds with A; or
(b)
if there is no such email address, an email address which A represents to B or to the public as the email address to which communications to A may be sent.