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Amendment of section 869 of Principal Act (delivery, service and evidence of notices and forms)
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98. Section 869(1) of the Principal Act is amended by the insertion of the following paragraph after paragraph (d):
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“(e) (i) Without prejudice to paragraphs (b) and (c), a notice under section 879 may be given to an individual by electronic means in accordance with subparagraph (ii) through such online service as may be operated for that purpose by the Revenue Commissioners.
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(ii) For the purposes of subparagraph (i), a notice is given to an individual by electronic means in accordance with this subparagraph if—
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(I) it is sent to an email address or other electronic contact point at which the individual has agreed in writing to receive the notice, and
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(II) a record that the email or other electronic message has been sent is made for the sender by the email system or other electronic system used.”.
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