Section 1258(4)

For the purposes of this section and section 7 of the Interpretation Act 1978 (c. 30) (service of documents by post) in its application to this section, the proper address of any person is his last known address (whether of his residence or of a place where he carries on business or is employed) and also— in the case of a person who is eligible under the rules of a recognised supervisory body for appointment as a statutory auditor and who does not have a place of business in the United Kingdom, the address of that body; in the case of a body corporate or an officer of that body, the address of the registered or principal office of that body in the United Kingdom; in the case of an unincorporated association other than a partnership or a member of its governing body, its principal office in the United Kingdom.

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