(1) In order to meet a legal requirement to which any of sections 18 to 20 apply by electronic means, it is not necessary to comply with a paper-based format requirement.
(2) In this section and section 36(b)(ii), paper-based format requirement means a legal requirement of the following kind that applies to information in paper or other non-electronic form:
(a) a legal requirement relating to the format or layout of information:
(b) a legal requirement relating to the materials to be used for writing information:
(c) any similar legal requirement.