(1) Any return, statement, notification, instruction, information, declaration, direction or claim required by this Chapter or regulations made under this Chapter, shall be given by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the provisions of Chapter 6 of Part 38 shall apply.

(2) Subsection (1) shall not apply -

(a) to an employer who has been excluded by the Revenue Commissioners, in accordance with regulations made under section 917EA, from the obligation to use electronic means, for such period as the Revenue Commissioners may specify,

(b) to a notification under section 984, or

(c) to a direction under section 985E or section 985F.