You mention setting up a body. There is no requirement in here that it be something created for the purposes of this. Rather, there is a requirement that it be designated.
On April 29th, 2019. See this statement in context.
On April 29th, 2019. See this statement in context.
Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
You mention setting up a body. There is no requirement in here that it be something created for the purposes of this. Rather, there is a requirement that it be designated.
See context to find out what was said next.