Section 138(3)
For the purposes of this regulation and section 7 of the Interpretation Act 1978 (service of documents by post) in its application to this regulation, the proper address of any person on whom a notice is to be served is— in the case of a body corporate, the address of the registered or principal office of the body; in the case of a limited liability partnership or a Scottish partnership, the address of the registered or principal office of the partnership; in the case of an unincorporated partnership or any other unincorporated body, the address of the principal office of the partnership or body; in the case of a person on whom the notice is served in reliance on paragraph (2), the proper address of the body corporate, partnership or other unincorporated body in question; and in any other case, the last known address of the person in question.
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Source: legislation.gov.uk · retrieved 2026-07-30