Paragraph 7 Address for communications in electronic formI1

Where a document or information is sent or supplied in electronic form by electronic means, it may only be sent or supplied to an address—

Where a document or information is sent or supplied in electronic form by hand or by post, it must be sent or supplied to an address to which, if it were in hard copy form, it could be validly sent in accordance with paragraphs 3 and 4.