Schedule 4, Part 3, paragraph 7

Where the document or information is sent or supplied by electronic means, it may only be sent or supplied to an address— specified for the purpose by the company (generally or specifically), or deemed by a provision in the Companies Acts to have been so specified. Where the document or information is sent or supplied in electronic form by hand or by post, it must be sent or supplied to an address to which it could be validly sent if it were in hard copy form.

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Source: legislation.gov.uk · retrieved 2026-09-04