2.—(1) An election to which this Schedule applies shall be made either in writing or in such electronic form and by such means of electronic communications as may be authorised by the Board.U.K.
(2) An election to which this Schedule applies may be contained in two documents, one made by the employed earner and the other by the secondary contributor, in which case—
(a)the document made by the employed earner shall contain the matters listed in paragraph 1(1)(a) to (g); and
(b)the document made by the secondary contributor shall contain the matters listed in paragraph 1(1)(a) to (f) and (h).