Finance Act 2003
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Delegation of powers, functions and duties of Commissioners. |
100.—Chapter 5 of Part 2 of the Finance Act 2001 is amended by inserting the following section before section 145: | |
“144A.—(1) For the purposes of this Part, other than sections 107 and 153, and subject to the direction and control of the Commissioners, any power, function or duty conferred or imposed on them may, subject to subsection (2), be exercised or performed on their behalf by an officer. | ||
(2) Any power, function or duty conferred or imposed on the Commissioners by section 109, 112, 113 or 116 may be exercised or performed on their behalf, and subject to their direction and control, by an officer authorised by them in writing for the purposes of the section concerned.”. |