PART 9

Miscellaneous

31 Form and manner of delivery of information

Information required to be provided to the Revenue Commissioners under Chapter 3 of Part 33 of the Principal Act and these Regulations shall be delivered in such form and manner, including by electronic means, as may be specified by the Revenue Commissioners from time to time and to such office of the Revenue Commissioners—

(a) as is so specified, or

(b) as may be identified in guidelines issued by the Revenue Commissioners relating to Chapter 3 of Part 33 of the Principal Act and these Regulations, as the office to which the information should be sent.