The Commissioners may make regulations with respect to the operation of the e-stamping system and those regulations may in particular, but without prejudice to the generality of the foregoing, include provision—

(a) for the commencement of the operation of the e-stamping system,

(b) for requiring instruments, or a specified class, or specified classes, of instruments, chargeable with stamp duty, to be stamped by means of the e-stamping system,

(c) for requiring delivery of information and the manner of its delivery in relation to the facts and circumstances affecting the chargeability of an instrument to duty,

(d) as to the making of an [electronic return or a paper return]¹ and the information that is required to be included in the return, including the manner in which the information is to be ...² entered into the e-stamping system,

(e) as to how stamp duty is to be paid to the Commissioners in respect of an instrument which is to be stamped by means of the e-stamping system,

(f) as to the issue of stamp certificates denoting in respect of an instrument—

(i) that the stamp duty chargeable on the instrument (including any [interest and penalty]³) has been paid in accordance with the [electronic return or paper return]⁴,

(ii) that the instrument has been duly stamped,

(iii) that the instrument is not chargeable with any stamp duty,

(iv) that the instrument is a duplicate or counterpart of an original instrument, or

(v) that the stamp duty with which the instrument is chargeable depends in any manner on the duty paid on another instrument,

(g) as to the issue, amendment or withdrawal of authorisations in relation to the use of the e-stamping system, and

(h) as to measures to protect the integrity of the e-stamping system.