(1) The Commissioner may, by writing, give a direction specifying the form in which a document is to be filed under this Act.
Note 1: A reference to this Act includes the regulations (see Schedule 1).
Note 2: See also paragraph 228(2)(ba) (about regulations).
(2) Subsection (1) does not apply in relation to a document that is required to be in an approved form.
(3) The Commissioner must publish a notice in the Official Journal setting out the direction.
(4) A direction under subsection (1) is not a legislative instrument.