NoticesU.K.
This section has no associated Explanatory Memorandum
18.—(1) This regulation has effect in relation to any notice to be given to a person by the Treasury under regulation 10.
(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, partnership or unincorporated body other than a partnership, by posting it to the registered or principal office of the body or partnership concerned.
(3) Where the Treasury do not have an address for the person, they must make arrangements for the notice to be given to the person at the first available opportunity.