(1) The Principal Act is amended -

(a) in section 124B -

(i) in subsection (1), by the insertion of the following definition:

"'electronic means' has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;",

(ii) in subsection (2), by the deletion of "in writing", and

(iii) by the insertion of the following subsection after subsection (8):

"(9) Any statement required to be delivered to the Commissioners pursuant to subsection (2) shall be delivered by electronic means and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply.",

(b) in section 125 -

(i) in subsection (1), by the insertion of the following definition:

"'electronic means' has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;",

(ii) in subsection (2), by the deletion of "in writing", and