Section 160(4)

For the purposes of this section and of section 7 of the Interpretation Act 1978 (service of documents by post) in its application to this section, the proper address of any person on or to whom any such notice is to be served or given shall be his last known address, except that— and for the purposes of this subsection the principal office of a company registered outside the United Kingdom or of a partnership carrying on business outside the United Kingdom shall be their principal office within the United Kingdom. in the case of a body corporate or their secretary or clerk, it shall be the address of the registered or principal office of that body; in the case of a partnership or person having the control or the management of the partnership business, it shall be the principal office of the partnership;

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Source: legislation.gov.uk · retrieved 2026-07-30