1. The Treasury may by regulations make provision about the procedure to be followed, or rules to be applied, when a provision of or made under this Regulation -
(a) requires information or a document of any kind to be given, or
(b) authorises the imposition of a requirement.
2. The regulations may, among other things, make provision -
(a) requiring information to be given in writing;
(b) requiring, or allowing, information or a document to be sent electronically;
(c) requiring, or allowing, information or a document to be given in another manner;
(d) as to the address to which information or a document must or may be sent;
(e) requiring a person to provide an address to which information or a document must or may be sent;
(f) for treating information or a document as having been given, or as having been received, on a date or at a time determined in accordance with the regulations;
(g) as to what must, or may, be done if the person to whom information or a document is required to be g
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