Service of notices

article 13 + 13.  A notice under article 10, 11 or 12 must be served on an employer assessed to the levy by—

article 13 a + (a)delivering the notice to the employer personally;

article 13 b + (b)delivering the notice to the employer’s last known address, place of business or registered office;

article 13 c + (c)sending the notice by post to the employer’s last known address, place of business or registered office; or

article 13 d + (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.