Delegation
This section has no associated Explanatory Notes
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.