91AAZAIM method information

1. The Commissioner may determine, for the purposes of section 45, information and form required or prescribed under that section.

2. In making a determination the Commissioner must have regard to—

3. the Commissioner’s information needs in the context of the duties and obligations in section 6A:
4. the compliance costs incurred by taxpayers:
5. the resources available to approved AIM providers.

6. A determination may set out the tax year or years for which it is to apply, or a date from which it is to apply (the implementation date).

7. A determination (a later determination) may provide for the extension, limitation, variation, cancellation, or revocation of an earlier determination. The Commissioner must give at least 120 days notice of the implementation date of that later determination, in a publication chosen by the Commissioner.

8. A determination under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).