(1) In rule 4 (forms), for paragraphs (1) and (2) there is substituted—
(1) The forms of which the use is required by these Rules are those set out in directions under section 123(2A) (but this is without prejudice to rule 121(1)).
(2) Such a requirement to use a form is satisfied by the use of—
(a) a form which is a replica of the form set out in such directions; or
(b) a form which is acceptable to the comptroller and contains the information required by the form as so set out.
(2A) Such directions shall be published in accordance with rule 115(2).
(2) What is now rule 115 (the Journal) becomes paragraph (1) of rule 115 and after that paragraph there is inserted—
(2) The comptroller shall publish in the Journal any directions he gives under section 120(1) or 123(2A).