as to conditions that must be complied with in connection with the use of electronic means for the making of any payment,

for treating a payment as not having been made unless conditions imposed by the directions are satisfied, and

for determining the time when a payment in accordance with directions under this section is to be taken to be made.

whether any use of electronic means for making a payment is to be taken as having resulted in the payment being made,

the time of the making of any payment for the making of which electronic means have been used, and

any other matter for which provision may be made by directions under this section.

may be specific or general, and

may provide that the conditions of any authorisation or requirement imposed by the directions are to be taken to be satisfied only where the Inland Revenue is satisfied as to specified matters.

suspend for any period during which the use of electronic means for the making of payments is impossible or impractical, any requirements imposed by the directions relating to the use of such means,

substitute alternative requirements for the suspended ones, and

make any provision that is necessary in consequence of the imposition of the substituted requirements.

make different provision for different cases,

make such incidental, supplementary, consequential and transitional provision in connection with any provision contained in such directions as the Board of Inland Revenue thinks fit.