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2. Except where otherwise stated, where—
(a)any document is given or sent to the Department, that document shall be treated as having been so given or sent on the day that it is received by the Department; and
(b)any document is given or sent to any other person, that document shall, if sent by post to that person’s last known or notified address, be treated as having been given or sent on the day that it is posted.