as to conditions that must be complied with in connection with the use of electronic means for the making of any payment;

for treating a payment as not having been made unless conditions imposed by any of the regulations are satisfied;

for determining the time when payment is to be taken to have been made.

whether any use of electronic means for making a payment is to be taken as having resulted in the payment being made;

the time of the making of any payment for the making of which electronic means have been used;

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 F3Her Majesty's Revenue and Customs are satisfied as to specified matters.

requiring F4Her Majesty's Revenue and Customs to notify persons appearing to them to be, or to have become, a person required to use electronic means for the making of any payments in accordance with the regulations;

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

suspending, for any period during which the use of electronic means for the making of payments is impossible or impractical, any requirements imposed by the regulations relating to the use of such means;

substituting alternative requirements for the suspended ones;

making any provision that is necessary in consequence of the imposition of the substituted requirements.

to provide for F5a contravention by a large employer of, or any failure by a large employer to comply with, the regulations (a “default”) to attract a surcharge of a specified amount;

to provide that specified enactments relating to penalties imposed for the purposes of any F6matter relating to a tax (or duty) for which the Commissioners are responsible (including enactments relating to assessments, review and appeal) apply, with or without modifications, in relation to surcharges under the regulations.

a specified percentage, depending on the circumstances but not exceeding 10%, of the amount of the payment to which the default relates, or

a specified percentage, depending on the circumstances but not exceeding 0.83%, of the total amount of tax due for the accounting period, year of assessment or other specified period of twelve months during which the default occurred;

make different provision for different cases;

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