8.—(1) Subject to 
      subsection (3), the appropriate Minister may by order
made by statutory 
      instrument modify the provisions of any enactment or
subordinate 
      legislation in such manner as he may think fit for the purpose 
      of
authorising or facilitating the use of electronic communications or 
      electronic 
storage (instead of other forms of communication or 
      storage) for any purpose
mentioned in subsection (2). 
      (2) Those purposes are—
      
        (a) the doing of anything which under those provisions is to be or 
        may
be done in writing or otherwise using a document, notice 
        or
instrument;
      
        (b) the doing of anything which under those provisions is to be or 
        may
be done by post or other specified means of 
      delivery;
      
        (c) the doing of anything which under those provisions is to be or 
        may
be authorised by a person’s signature or seal, or is required to 
        be
witnessed;
      
        (d) the making of any statement or declaration which under 
        those
provisions is required to be made under oath or to be contained 
        in a
statutory declaration;
      
        (e) the keeping, maintenance or preservation, for the purposes or 
        in
pursuance of those provisions, of any account, record, 
        notice,
instrument or other document;
      
        (f) the provision, production or publication under those provisions 
        of
any information or other matter;
      
        (g) the making of any payment that is to be or may be made under 
        those
provisions. 
      (3) The appropriate Minister shall not make an order under this 
      section
authorising the use of electronic communications or electronic 
      storage for
any purpose unless he is satisfied that the authorisation 
      is such that it will be
possible for a record to be produced of 
      everything that is done by virtue of
the authorisation. 
      (4) Without prejudice to the generality of subsection (1), the power 
      to
make an order under this section shall include power to make an 
      order
containing any of the following provisions—
      
        (a) provision as to the electronic form to be taken by any 
        electronic
communications or electronic storage the use of which 
        is
authorised by an order under this section;
      
        (b) provision imposing conditions subject to which the use of 
        electronic
communications or electronic storage is so 
      authorised;
      
        (c) provision, in relation to cases in which any such conditions are 
        not
satisfied, for treating anything for the purposes of which the 
        use of
such communications or storage is so authorised as not having 
        been
done;
      
        (d) provision, in relation to cases in which the use of 
        electronic
communications or electronic storage is so authorised, for 
        the
determination of any of the matters mentioned in subsection (5), 
        or
as to the manner in which they may be proved in legal 
        proceedings;
      
        (e) provision, in relation to cases in which fees or charges are or 
        may be
imposed in connection with anything for the purposes of which 
        the
use of electronic communications or electronic storage is 
        so
authorised, for different fees or charges to apply where use is 
        made
of such communications or storage;
      
        (f) provision, in connection with anything so authorised, for a 
        person to
be able to refuse to accept receipt of something in 
        electronic form
except in such circumstances as may be specified in 
        or determined
under the order;
      
        (g) provision, in connection with any use of electronic 
        communications
so authorised, for intermediaries to be used, or to be 
        capable of
being used, for the transmission of any data or for 
        establishing the
authenticity or integrity of any 
data;
      
        (h) provision, in connection with any use of electronic storage 
        so
authorised, for persons satisfying such conditions as may 
        be
specified in or determined under the regulations to carry 
        out
functions in relation to the storage;
      
        (i) provision requiring persons to prepare and keep records in 
        connection
with any use of electronic communications or electronic 
        storage
which is so authorised;
      
        (j) provision requiring the production of the contents of any records 
        kept
in accordance with an order under this section;
      
        (k) provision for a requirement imposed by virtue of paragraph (i) or 
        (j) to
be enforceable at the suit or instance of such person as 
        may
specified in or determined in accordance with the 
      order.
      (5) The matters referred to in subsection (4)(d) are—
      
        (a) whether a thing has been done using an electronic communication 
        or
electronic storage;
      
        (b) the time at which, or date on which, a thing done using any 
        such
communication or storage was done;
      
        (c) the person by whom such a thing was done; and
      
        (d) the contents, authenticity or integrity of any electronic data. 
        
      (6) An order under this section—
      
        (a) shall not (subject to paragraph (b)) require the use of 
        electronic
communications or electronic storage for any purpose; but 
        
      
        (b) may impose restrictions on, or conditions in relation to, the 
        variation
or withdrawal of any election or other decision to make use 
        of such
communications or storage in relation to any matter. 
      (7) The matters in relation to which provision may be made by an 
      order
under this section do not include any matter under the care and 
      management of 
the Commissioners of Inland Revenue or any matter under 
      the care and
management of the Commissioners of Customs and 
      Excise.