38 [360] (11) It shall be a defence in a prosecution for an offence under paragraph (10) for a person to show, in respect of the provision or requirement of this Regulation to which the prosecution relates— (i) that the person took all reasonable steps to ensure compliance with that provision or requirement, or (ii) that it was not reasonably possible for the person to comply with that provision or requirement. (12) A person who, in purported compliance with a requirement in an information notice, furnishes information to the competent authority that he or she knows to be false or misleading in a material respect commits an offence. (13) Other than where an information notice has been served on a person by the competent authority referred to in Regulation 7(2), an authorised officer may, where he or she considers it appropriate to do so, by notice in writing to the person on whom the information notice was served, withdraw that notice. Service of documents 32. (1) Subject to paragraphs (2) and (3), a notice, direction, certificate or any other document that is required to be served on a person by these Regulations shall be in writing and addressed to the person concerned by name, and may be so served to the person in one or more of the following ways: (a) by delivering it to the person; (b) by leaving it at the address at which the person ordinarily resides or carries on business or, in a case in which an address for service has been given, at that address; (c) by sending it by post in a prepaid registered letter or any other form of recorded delivery service to the address referred to in paragraph (b); (d) where there is a facility for receiving the text of the notice by electronic means at the address at which the person carries on business or ordinarily resides, by transmitting the text of the notice by such means to such address, provided that the notice is also delivered in any of the other ways referred to in this paragraph; (e) if the address at which the person ordinarily resides cannot be ascertained by reasonable enquiry and the notice relates to a premises, by delivering it to the premises or by affixing it in a conspicuous position on or near the premises. (2) Where a notice, direction, certificate or other document under these Regulations is to be served on a person who is the owner or occupier of land or property and the name of the person cannot be ascertained by reasonable inquiry, it may be addressed to the person by using the words “the owner” or, as the case may require, “the occupier”.