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(4) Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12(2)(b) and 13(2)(a) of the Electronic Electronic Commerce Act 2000.

(4) Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12(2)(b) and 13(2)(a) of the Electronic Electronic Commerce Act 2000.

(4) Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12(2)(b) and 13(2)(a) of the Electronic Electronic Commerce Act 2000.