The Commissioners may by regulations make further provision about a statement of allocated disallowances including, in particular, provision—
(a)about the form of a statement and the manner in which it is to be submitted,
(b)requiring a person to give information to HMRC in connection with a statement,
(c)as to circumstances in which a statement that is not received by the time specified in section 278(2) or 279(2) is to be treated as if it were so received, and
(d)as to circumstances in which a statement that does not comply with the requirements of section 280 is to be treated as if it did so comply.