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SCHEDULE 1The Commissioner

Delegation

10(1)Any function of the Commissioner may be exercised on the Commissioner’s behalf—

(a)by any person (whether or not a member of the Commissioner’s staff or an assessor appointed by the Commissioner) authorised by the Commissioner to do so; and

(b)to the extent so authorised.

(2)Sub-paragraph (1) does not affect the responsibility of the Commissioner for the exercise of the Commissioner’s functions.