—Regulations under section 98(1) of the [1986 c. 41.] Finance Act 1986 (administration etc. of stamp duty reserve tax) may include—
(a)provision that notice which the regulations require to be given to the Commissioners of Inland Revenue shall be given in a manner or form specified by the Commissioners;
(b)provision that information which the regulations require to be supplied to the Commissioners shall be supplied in a manner or form specified by the Commissioners.