The comptroller1 may give directions as to the form and manner in which documents to be delivered to the comptroller in electronic form or using electronic communications are to be delivered to him2. Such a direction may provide that in order for a document to be delivered in compliance with the direction it must be accompanied by one or more additional documents specified in the direction3. If a document to which such a direction applies is delivered to the comptroller in a form or manner which does not comply with the direction the comptroller may treat the document as
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