40.— (1) Where a direction, notice or notification is to be given to or served on a person by the Authority or by an authorised officer or CVR inspector under this Part, it shall be addressed to the person and shall be given to or served on the person in one of the following ways—

(a) by delivering it to the person,

(b) by leaving it at the address at which the person carries on business,

(c) by sending it by post in a pre-paid registered letter addressed to the person at the address at which the person carries on business,

(d) if an address for the service of a direction, notice or notification has been furnished by the person, by leaving it at, or sending it by pre-paid registered post addressed to the person to, that address, or

(e) by sending it by means of electronic mail or a facsimile machine, to a device or facility for the reception of electronic mail or facsimiles located at the address at which the person carries on business or, if an address for the service of a direction, notice or notification has been furnished by the person, that address, but only if—

(i) the recipient’s facility for the reception of electronic mail generates a message confirming a receipt of the electronic mail, or

(ii) the sender’s facsimile machine generates a message confirming successful transmission of the total number of pages of the direction or notice,

and the direction, notice or notification is also given in one of the other ways mentioned in any of the preceding paragraphs.

(2) For the purposes of subsection (1), a company registered under the Companies Acts 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.

(3) A copy of a direction, notice or notification, which has endorsed on it a certificate purporting to be signed by an officer of the Authority stating that the copy is a true copy of the direction, notice or notification may, without proof of signature of that person, be produced in every court and in all legal proceedings and is evidence, unless the contrary is shown, of the direction, notice or notification.