Sch 2 para 7
For the purposes of this Schedule, “ proper address ” means (subject to paragraph 6)— (a) in the case of a body corporate or its secretary or clerk— (i) the registered or principal office of that body, or (ii) the email address of the secretary or clerk; (b) in the case of a partnership or a partner or person having control or management of the partnership business— (i) the principal office of the partnership, or (ii) the email address (or, in the case of a partnership established outside the United Kingdom, the last known address) of a partner or a person having that control or management; (c) in any other case, a person's last known address (which for the purpose of this paragraph and paragraph (b) includes an email address).