Part 2: Functions of the IMA Guidance
Paragraph 32 requires the IMA to publish guidance on how it intends to perform its functions in relation to paragraphs 22 to 30, in particular how it will give effect to the importance of addressing general or systemic failings in the implementation and application of Part 2. In preparing the guidance, the IMA will have regard to the way the European Commission monitors and enforces citizens’ rights under EU law and any guidance the Commission provides on how it exercises its functions.1 This is in line with the requirement in Article 159 of the Withdrawal Agreement that the IMA have equivalent powers to the European Commission.
	Sub-paragraph (4) provides that the guidance must be first published within three months of the membership of the IMA being constituted (in accordance with paragraph 2(1)).