(1) The Commissioner may, by written instrument, determine formalities requirements for the purposes of the following:
(a) paragraphs 29(4A)(d) and (4B)(c);
(b) a provision of the regulations, if that provision refers to this section.
(2) The Commissioner must publish a notice in the Official Journal setting out the determination.
(3) A determination under subsection (1) is not a legislative instrument.