The delegation of acts and functions of the Revenue Commissioners referred to in section 23 may, if appropriate, be performed or discharged through electronic means put in place or approved by the Revenue Commissioners for any such purpose.

Any act that the Revenue Commissioners require a person to perform under this Act may be performed by electronic means where this facility is made available by the Revenue Commissioners, and any document authorised or required to be sent or given under this Act, including certificates, notices, notifications, directions, statements, declarations, claims, forms or returns, may be sent by post or by electronic means.