2D.— (1) Where a provision of this Act provides for a notice to be given to a person, the notice shall be given in one of the following ways:

(a) by delivering it to the person (where the person is an individual);

(b) by leaving it addressed to the person at a relevant address;

(c) by sending it, addressed to the person, to a relevant address by pre‑paid registered post or other pre-paid recorded delivery service;

(d) by sending it to the person by electronic means in accordance with subsection (5).

(2) Subsection (1) does not apply to a notice under section 147, a reminder notification or fixed payment notice under section 149, or a notification under Part 11.

(3) In subsection (1)(b) and (c), “relevant address” means any of the following:

(a) the address at which the person ordinarily resides;

(b) an address at which the person carries on business;

(c) a postal address at which the person has agreed in writing to receive notices under this Act.

(4) For the purposes of subsection (3)(a), a company registered under the Companies Act 2014, or an existing company within the meaning of that Act, is deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body is deemed to be ordinarily resident at its principal office or place of business.

(5) For the purposes of subsection (1)(d), a notice is sent to a person by electronic means in accordance with this subsection if—

(a) it is sent to an email address, fax number, or other electronic contact point, at which the person has agreed in writing to receive notices under this Act, and

(b) a record that the email, fax, or other electronic message has been sent is made for the sender by the email system, fax machine, or other electronic system used.

(6) A notice to which subsection (1) applies—

(a) if given in accordance with subsection (1)(a), is given at the time when it is delivered,

(b) if given in accordance with subsection (1)(b), is given at the time when it is left at the relevant address,

(c) if given in accordance with subsection (1)(c), is deemed, unless the contrary is proved, to be given at the time when it would be delivered in the ordinary course of the post or other service used, and

(d)  if given in accordance with subsection (1)(d), is deemed, unless the contrary is proved, to be given at the time stated in the record referred to in subsection (5)(b).

(7) In this section, “notice” includes notification.]