Notices18
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.