Service of notices
This section has no associated Explanatory Memorandum
13. Notices under articles 10, 11 and 12 must be served on an employer assessed to the levy by—
(a)delivering the notice to the employer personally;
(b)delivering the notice to the employer’s last known address, place of business or registered office;
(c)sending the notice by post to the employer’s last known address, place of business or registered office; or
(d)where the employer has notified the Board of an e-mail address at which the employer is content to accept service, sending an electronic copy of the notice to that e-mail address.