17(1)Any notice given to a partnership by an officer of Revenue and Customs under this Part of this Act must be served either—U.K.
(a)on all the persons who are members of the partnership when the notice is given, or
(b)on a representative partner.
(2)“Representative partner” means—
(a)a nominated partner, or
(b)if no partner has been nominated under paragraph 18(2), a partner designated by an authorised officer as a representative partner.
(3)A designation under sub-paragraph (2), or the revocation of such a designation, has effect only when notice of the designation, or revocation, has been given to the partnership by an authorised officer.