(1) Where such is provided for in accordance with subsection (3) -
(a) any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners or by the Appeal Commissioners may be done or performed through electronic means, and
(b) any act that this Part requires a person to perform (or that the Revenue Commissioners or the Appeal Commissioners may, under this Part, require, a person to perform) may be performed through electronic means.
(2) Any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under this Part may be sent by post or, where such is provided for in accordance with subsection (3), by electronic means.
(3) The Revenue Commissioners and the Appeal Commissioners may each, in their discretion, put arrangements in place for, or approve, the use of electronic means for any purpose of this section.
(4) Those arrangements or that approval may stipulate, as a condition for ele
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