Paragraph 7
United Kingdom
For the purposes of this Schedule, “proper address” means—
(a)
in the case of a body corporate or their 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 of a partner or a person having that control or management;
(c)
in any other case, a person’s last known address, which includes an email address.