3.—(1) Subject to paragraph (2), where, under these Regulations, a person is required to—
(a)submit a form, notice or return to another person, or
(b)notify another person of any matter,
the form, notice, return or notification must be in writing.
(2) If—
(a)that other person has an address for the purposes of electronic communications the form, notice, return or notification may be made by way of such communications, or
(b)regulation 4(3)(b) applies, the form may be completed and submitted to the authority on the website.