37(1)The Inland Revenue may make provision by regulations as to how a person is to comply with an order under paragraph 32.U.K.
(2)The regulations may, in particular, make provision as to—
(a)the officer of the Board to whom the documents are to be produced,
(b)the address to which the documents are to be taken or sent, and
(c)the circumstances in which sending documents by post complies with the order.
(3)Where an order relates to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.