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 given is not an individual;

(h) as to what must, or may, be done if the intended recipient of information or a document is outside the United Kingdom.