Service of notices

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

(a)delivering the notice to the employer personally;

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

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

(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.