This section has no associated Explanatory Memorandum
6. For the purposes of this Schedule, “proper address” means—U.K.
(a)in the case of a body corporate or its director—
(i)the registered or principal office of that body; or
(ii)the email address of the secretary or clerk of that body;
(b)in the case of a partnership, a partner or person having control or management of the partnership business—
(i)the principal office of the partnership; or
(ii)the email address of a partner or a person having that control or management;
(c)in any other case, a person’s last known address, which includes an email address.