5.—(1) Every application, appeal, notification, existing valuation list and valuation list required for the purposes of this Act shall be in such form as the Commissioner may, from time to time, specify in writing.

(2) In this section—

“appeal” does not include an appeal made to the Tribunal under section 34;

“form” includes a non-legible form that is capable of being reproduced in legible form.

(3) Where a form of the kind referred to in subsection (2) is specified under this section in respect of a matter, a reference in this Act to that matter being in writing shall be construed as a reference to the matter being in a non-legible form that is capable of being reproduced in legible form.

(4) Subsection (3) is without prejudice to paragraph 36 of the Schedule to the Interpretation Act, 1937 (which relates to the construction of the word “writing”).