(a) In this subsection, except where in paragraph (d) the context otherwise requires, "company" means any body corporate.
(b) Any notice, form or other document which under the Tax Acts or the Capital Gains Tax Acts is to be given, served, sent or delivered to or on a person by the Revenue Commissioners or by an inspector or other officer of the Revenue Commissioners may be either delivered to the person or left -
(i) in a case where the person is a company, at the company's registered office or place of business, or
(ii) in any other case, at the person's usual or last known place of abode or place of business or, if the person is an individual, at his or her place of employment.
(c) Any notice, form or other document referred to in paragraph (b) may be served by post addressed -
(i) in a case where the person is a company, to the company at either of the places specified in paragraph (b)(i), or
(ii) in any other case, to the person at any of the places specified in paragraph (b)(
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