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12. (1) This article has effect in relation to any notice to be given to a person by the Treasury under article 6.
(2) Any such notice may be given—
(a)by posting it to his or her last known address; or
(b)where the person is a body corporate, by posting it to the registered or principal office of the body corporate.
(3) Where the Treasury do not have an address for the person, they must make arrangements for the notice to be given to him or her at the first available opportunity.
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