27. (1) A direction or notification under this Part shall be addressed to the person concerned by name and may be served on or given to the person—

(a) by giving a copy to the person, his or her employee, servant or agent, or in the case of a partnership, by delivery of a copy to any of the partners,

(b) by leaving a copy at the address where the person ordinarily resides, where he or she carries on business, or, where an address for service of directions or notifications has been furnished by the person to the NTA, at that address,

(c) by sending a copy by post to the address at which the person ordinarily resides or carries on business, in the case of a body corporate or unincorporated body to the registered office of the body or, where an address for service has been furnished by the person to the NTA, to that address,

(d) by sending a copy 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 ordinarily resides or carries on business or, if an electronic address or facsimile number address for the service of a direction or notification has been furnished by the person to the NTA, that electronic address or facsimile machine, but only if—

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

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

(2) For the purposes of this section, a company within the meaning of the Companies Acts is considered to be ordinarily resident at its registered office and every other body corporate or unincorporated body is considered to be ordinarily resident at its principal office or place of business.