Section 136 | Use of electronic communications under other provisions

(1)Any power to make subordinate legislation for or in connection with the delivery of information conferred in relation to a taxation matter on—

(a)the Commissioners of Inland Revenue, or

(b)the Treasury,

includes power to make any such provision in relation to the delivery of that information as could be made in exercise of the power conferred by section 135.

(2)Provision made in exercise of the powers conferred by section 135 or subsection (1) above has effect notwithstanding so much of any enactment or subordinate legislation as would otherwise—

(a)allow information to be delivered otherwise than by means of electronic communications, or

(b)preclude the use of an intermediary in connection with its delivery.

(3)Expressions used in this section and section 135 have the same meaning in this section as in that section.

(4)Nothing in this section shall be read as restricting the generality of the power conferred by section 135.