Paragraph 19 Documents
(1)
Anything required to be sent to a person for the purposes of an appeal under this Schedule may be–
(a)
delivered to him personally; or
(b)
sent to him at his appropriate address by post; or
(c)
sent to him by facsimile or electronic mail or other similar means which are capable of producing a document containing the text of the communication, in which case the document shall be regarded as sent when it is received in a legible form.
(2)
A person’s appropriate address is the address stated in his notice of appeal or reply, or such other address as may be subsequently notified to the proper officer.