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SCHEDULES

Prospective

SCHEDULE 10E+WPenalty charge notices

SupplementaryE+W

10(1)A penalty charge notice and any other notice mentioned in this Schedule may be given by post.E+W

(2)Any such notice may be given—

(a)in the case of a body corporate (other than a limited liability partnership), to the secretary or clerk of that body,

(b)in the case of a limited liability partnership, to any member or to any person having control or management of the partnership business,

(c)in the case of any other partnership, to any partner or to any person having control or management of the partnership business, and

(d)in the case of an unincorporated association, to any member or to any person having control or management of the affairs of the association.