This section has no associated Explanatory Notes
1(1)The Commissioner is a corporation sole.E+W
(2)The Commissioner is not to be regarded as the servant or agent of the Crown or as enjoying any status, immunity or privilege of the Crown.
(3)The Commissioner's property is not to be regarded as property of, or property held on behalf of, the Crown.
Commencement Information
I1Sch. 2 para. 1 in force at 16.10.2015 by S.I. 2015/1785, art. 2(o)