5. Repayment of tax by electronic means.

(1) Where a repayment of any specified tax liabilities falls due to be made by the Commissioners—

(a) on or after 1 January 2009 to a specified person referred to in Schedule 1, or

(b) on or after 1 January 2010 to a specified person referred to in Sched ule 2,

the repayment shall be made by electronic means.