5Forms

5 Forms

(1) In these Regulations, a reference to a form by number shall be read as a reference to the form so numbered in the Schedule to these Regulations.

(2) Where under these Regulations a statement, return or other document is required to be in accordance with a form in the Schedule to these Regulations, the Minister may, either generally or in a particular case or class of cases, authorize the statement, return or other document to be in accordance with a form that differs from the first-mentioned form.

(3) Subregulation (2) does not apply to Form 2.