(1) The Treasury may by regulations make provision with respect to the procedure to be followed, or rules to be applied, when a provision of or made under this Act requires a notice, direction or document of any kind to be given or authorises the imposition of a requirement.
(2) The regulations may, in particular, make provision—
(a) as to the manner in which a document must be given;
(b) as to the address to which a document must be sent;
(c) requiring, or allowing, a document to be sent electronically;
(d) for treating a document as
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