23.—(1) This article has effect in relation to any notice to be given to a person by the Treasury under article 6(1)(a), 7(a) or 17(4)(a).
(2) Any such notice may be given—
(a)by posting it to the person’s last known address; or
(b)where the person is a body corporate which has its registered or principal office in the United Kingdom, by posting it to that office.
(3) Where the Treasury do not have an address in the United Kingdom for the person, they must make arrangements for the notice to be given to the person at the first available opportunity.