Division 7 F1

For the purposes of this Annex, “proper address” means, subject to paragraph 6—

1. (a)

   in the case of a body corporate or its secretary or clerk—

   1. (i)

      the registered or principal office of that body, or

   2. (ii)

      the email address of the secretary or clerk;

2. (b)

   in the case of a partnership or a partner or person having control or management of the partnership business—

   1. (i)

      the principal office of the partnership, or

   2. (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;

3. (c)

   in any other case, a person’s last known address (which for the purpose of this point and point (b) includes an email address).