Paragraph 42
(1)
A notice under this Schedule may be given to a person—
(a)
by posting it to the person's last known address, or
(b)
where the person is a body corporate, partnership or unincorporated association, by posting it to the registered or principal office of the body, partnership or association.
(2)
Where the Treasury are under a duty to give a notice to a person but do not have an address for them, they must make arrangements for the notice to be given to the person at the first available opportunity.