8A. Use of electronic service

filing or submitting any return, estimate, statement or document — may; or

giving a notice under section 45(1)(b) or 45D(2) or providing any information under section 105L(1) — must (unless otherwise permitted by the Comptroller),do so through the electronic service.

the circumstances in which the Comptroller may serve any notice, direction or other document through the electronic service on a person assigned an account with the electronic service; and

the manner in which a person who has been served through the electronic service with any notice, direction or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service.

may provide for service of any notice, direction or other document through the electronic service in circumstances where —

the person consents to such service; or

the Comptroller gives the person notice of the Comptroller’s intention of such service and the person does not refuse such service;

may provide for the giving of any notice of the Comptroller’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —

the matters that must be contained in the notice; and

the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller;

may provide when the consent or refusal of the person takes effect and when the Comptroller must give effect to such consent or refusal; and

may provide for any other matter necessary or incidental to the purposes in paragraphs (a), (b) and (c) and subsection (3)(a).