reg 24 Administration of communications and providing samples
(1) The Commissioners for Her Majesty's Revenue and Customs may give directions as to matters of administration in relation to— (a) a submission, declaration or notification (“a communication”), or (b) a sample of tobacco products, required to be made, given or provided to HMRC under these Regulations or the provisions of any of the Commission Implementing Regulation listed in paragraph (3). (2) A direction under paragraph (1) may prescribe— (a) the form and method of delivery of a communication or a sample, (b) the information which must be provided with a communication or a sample, (c) when a communication or a sample must be made, given or provided, and (d) that a communication is to be made electronically. (3) The provisions of the Commission Implementing Regulation are— (a) Article 7(2) (declaration by the provider of an anti-tampering device), (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) Article 35(5) (notification by third-party providers of change in circumstances related to independence), and (d) Article 35(7) (notification by third-party providers of threats or attempts to undermine independence).