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4.—(1) The information specified in Schedule 1 to these Regulations must be delivered to Revenue and Customs—
(a)in a form approved for that purpose; and
(b)by a method of electronic communications approved for that purpose.
(2) The Commissioners may make a general or specific direction requiring a scheme administrator to deliver specified information to Revenue and Customs by a particular method of electronic communications.
(3) Information specified in Schedule 1 which is delivered to Revenue and Customs in a form, or by a method, otherwise than that required by virtue of this regulation must be treated as not having been delivered.
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