Service of notices13
A notice under article 10, 11 or 12 must be served on an employer assessed to the levy by—
a
delivering the notice to the employer personally;
b
delivering the notice to the employer’s last known address, place of business or registered office;
c
sending the notice by post to the employer’s last known address, place of business or registered office; or
d
where the employer has notified the Board of an e-mail address at which the employer is content to accept service, sending an electronic copy of the notice to that e-mail address.