4AApproved forms and approved statements

4A  Approved forms and approved statements  (1) In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller‑General of Customs.  (1A) In this Act, a reference to an approved statement is a reference to a statement that is approved, by instrument in writing, by the Comptroller‑General of Customs.  (2) Neither of the following is a legislative instrument:  (a) a form or statement approved as mentioned in this section;  (b) an instrument approving a form or statement as mentioned in this section.