(1) Any notice authorised by these Regulations to be served on a person by the Commissioner may be served -

(a) if the person is a natural person -

(i) by delivering it to the person personally,

(ii) by sending it to the person by post addressed to the person at the person's usual or last-known place of residence or business,

(iii) by leaving it for the person at that place, or

(b) if the person is a body corporate or an unincorporated body of persons by sending it to the body by post to, or addressing it to and leaving it at -

(i) in the case of a company, its registered office, and

(ii) in any other case, the principal place of business of the body.

(2) In this Regulation, a company within the meaning of the Companies Acts is deemed to be ordinarily resident at its registered office and every other body corporate and every unincorporated body of persons shall be deemed to be ordinarily resident at its principal office or place of business.