7. For the purposes of this Schedule, “proper address” means (subject to paragraph 6)—U.K.
(a)in the case of a body corporate or its secretary or clerk—
(i)the registered or principal office of that body, or
(ii)the email address of the secretary or clerk;
(b)in the case of a partnership or a partner or person having control or management of the partnership business—
(i)the principal office of the partnership, or
(ii)the email address (or, in the case of a partnership established outside the United Kingdom, the last known address) of a partner or a person having that control or management;
(c)in any other case, a person's last known address (which for the purpose of this paragraph and paragraph (b) includes an email address).