Sch 5 para 17B
(1) This paragraph applies in relation to a notice given to a person under this Part of this Schedule. (2) The notice may be given by— (a) delivering it to the person, (b) leaving it at the person’s proper address, (c) sending it by post to the person at that address, or (d) sending it to the person by email to the person’s email address. (3) A notice to a body corporate may be given in accordance with sub-paragraph (2) to any officer of that body. (4) A notice to a partnership may be given in accordance with sub-paragraph (2) to any partner or a person who has the control or management of the partnership business. (5) A notice to a firm other than a body corporate or a partnership may be given in accordance with sub-paragraph (2) to any member of the governing body of the firm. (6) A person’s proper address is— (a) in a case where the person has specified an address as one at which the person, or someone acting on the person’s behalf, will accept service of notices or other documents, that address; (b) in any other case, the address determined in accordance with sub-paragraph (7) . (7) A person’s proper address is (if sub-paragraph (6) (a) does not apply)— (a) in the case of a body corporate, its registered or principal office; (b) in the case of a partnership, the principal office of the partnership; (c) in the case of a firm other than a body corporate or a partnership, the principal office of the firm; (d) in a case where none of paragraphs (a) to (c) apply, any address by means of which the enforcer or officer giving the notice believes, on reasonable grounds, that the notice will come to the attention of the person. (8) A person’s email address is— (a) any email address published for the time being by that person as an address for contacting that person, or (b) if there is no such published address, any email address by means of which the enforcer or officer giving the notice believes, on reasonable grounds, that the notice will come to the attention of that person. (9) In the case of— (a) a body corporate registered outside the United Kingdom, (b) a partnership carrying on business outside the United Kingdom, or (c) any other type of firm with offices outside the United Kingdom, references to its principal office include references to its principal office in the United Kingdom or, if it has no principal office in the United Kingdom, any place in the United Kingdom where it carries on business or conducts activities. (10) In this paragraph “ officer ”, in relation to a body corporate, means any director, manager, secretary or other similar officer of the body. (11) This paragraph does not limit other lawful means of giving notice.