12.—(1) This article has effect in relation to any notice to be given to a person (“P”) by the Treasury under article 6.
(2) Any such notice may be given—
(a)by posting it to the last known address of P; or
(b)where P is a body corporate, by posting it to the registered or principal office of the body corporate.
(3) Where the Treasury do not have an address for P, they must make arrangements for the notice to be given to P at the first available opportunity.
Commencement Information
I1Art. 12 in force at 19.1.2020, see art. 1(1)