Finance (Provision of Access to Cash Infrastructure) Act 2025

Amendment of section 61G of Act of 1942

47. Section 61G(1) of the Act of 1942 is amended—

(a) by the substitution of “a designated enactment, a designated statutory instrument or the Finance (Provision of Access to Cash Infrastructure) Act 2025 (in so far as that Act is not a designated enactment)” for “a designated enactment or designated statutory instrument”, and

(b) by the substitution of the following paragraph for paragraph (b):

“(b) in the case of a body corporate—

(i) by leaving the notice or other document at, or

(ii) by sending it by prepaid post to,

the head office, a registered office or a principal office of the body corporate, or”.