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(a)     as to the electronic form to be taken by information delivered to the [Revenue and Customs] using electronic communications;

(b)     requiring persons to prepare and keep records of information delivered to [Revenue and Customs] by means of electronic communications;

(c)     for the production of the contents of records kept in accordance with the regulations;

(d)     as to conditions that must be complied with in connection with the use of electronic communications for the delivery of information;

(e)     for treating information as not having been delivered unless conditions imposed by any of the regulations are satisfied;

(f)     for determining the time at which and person by whom information is to be taken to have been delivered;

(g)     for authenticating whatever is delivered.