3 Service by post or electronic means

(1) Any notice, notification, certificate, requirement or revenue payroll notification which is authorised or required to be given, served, made, sent, issued or made available under these Regulations may be sent by post or done by electronic means.

(2) Anything to be done by or under these Regulations by an inspector may be done through such electronic systems as the Revenue Commissioners put in place for the time being for such purpose.