NoticesU.K.
42(1)A notice under this Schedule may be given to a person—U.K.
(a)by posting it to the person's last known address, or
(b)where the person is a body corporate, partnership or unincorporated association, by posting it to the registered or principal office of the body, partnership or association.
(2)Where the Treasury are under a duty to give a notice to a person but do not have an address for them, they must make arrangements for the notice to be given to the person at the first available opportunity.