153Approved forms and approved statements

153 Approved forms and approved statements

(1) Subsection (2) applies if: (a) a form or statement approved under section 4A of the Act before the repeal of the Customs Regulations 1926 is approved for the purposes of a provision of those Regulations; and (b) the form or statement, if approved after that time, could have been approved under that section for the purposes of a provision of this instrument (the corresponding provision) that corresponds to the provision of the Regulations mentioned in paragraph (a). (2) The form or statement has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.