as to the electronic form to be taken by information delivered to the F3Revenue and Customs using electronic communications;

requiring persons to prepare and keep records of information delivered to F3Revenue and Customs by means of electronic communications;

for the production of the contents of records kept in accordance with the regulations;

as to conditions that must be complied with in connection with the use of electronic communications for the delivery of information;

for treating information as not having been delivered unless conditions imposed by any of the regulations are satisfied;

for determining the time at which and person by whom information is to be taken to have been delivered;

for authenticating whatever is delivered.

whether any use of electronic communications is to be taken as having resulted in the delivery of information;

the time of delivery of any information for the delivery of which electronic communications have been used;

the person by whom information delivered by means of electronic communications was delivered;

the contents of anything so delivered;

the contents of any records;

any other matter for which provision may be made by regulations under this section.

allow any authorisation or requirement for which the regulations may provide to be given or imposed by means of a specific or general direction given by the Commissioners;

provide that the conditions of any such authorisation or requirement are to be taken to be satisfied only where the F3Revenue and Customs are satisfied as to specified matters;

allow a person to refuse to accept delivery of information in an electronic form or by means of electronic communications except in such circumstances as may be specified in or determined under the regulations;

requiring the F3Revenue and Customs to notify persons appearing to them to be, or to have become, a person of a specified description and accordingly required to use electronic communications for any purpose in accordance with the regulations,

enabling a person so notified to have the question whether he is a person of such a description determined in the same way as an appeal.

that information delivered by means of electronic communications must meet standards of accuracy and completeness set by specific or general directions given by the Commissioners, and

to provide for a contravention of, or any failure to comply with, the regulations to attract a penalty of a specified amount not exceeding £3,000;

to provide that specified enactments relating to penalties imposed for the purposes of any taxation matter (including enactments relating to assessments, review and appeal) apply, with or without modifications, in relation to penalties under the regulations;

to specify other consequences of contravention of, or failure to comply with, the regulations (which may include disregarding a return delivered otherwise than by the use of electronic communications);

to make different provision for different cases;

to make such incidental, supplemental, consequential and transitional provision in connection with any provision contained in any of the regulations as the Commissioners think fit.

the production or furnishing to a person of any information, account, record or document;

the giving, making, issue or surrender to, or service on, any person of any notice, notification, statement, declaration, certificate or direction;

the imposition on any person of any requirement or the issue to any person of any request;

the making of any return, claim, election or application;

the amendment or withdrawal of anything mentioned in paragraphs (a) to (d) above.