s 26A Giving of muirburn notices under section 24(2) or 26
(1) Subject to the provisions of this section, any written notice required to be given to a person under section 24(2) or 26 may be given— (a) by delivering it to the person personally; (b) by leaving it at, or posting it to, the usual or last known address of the person in the United Kingdom, or in a case where an address has been given by the person, at or to that address; (c) where the person is— (i) a body corporate, by leaving it at or posting it to the address of the registered or principal office of the body in the United Kingdom; (ii) a partnership, by leaving it at or posting it to the principal office of the partnership in the United Kingdom; (d) to the person by electronic communication of any particular form if— (i) the person has agreed to be notified in that form; (ii) the person has supplied the person who is to send the notice with the person's electronic address or number; and (iii) the electronic communication is capable of being accessed and understood by the person. (2) Where, after reasonable inquiry, the identity of an occupier cannot be ascertained for the purposes of giving notice under section 26, notice may be given by— (a) addressing the notice to “Any occupiers of the land” (describing it); and (b) affixing it to some conspicuous object on the land. (3) Unless the contrary is shown, a notice given in accordance with subsection (1)(d) is taken to have been received 48 hours after it is given.