Exercise of functions of CommissionerN.I.
9 Any function of the Commissioner may be exercised by any officer of the Commissioner who has been authorised (whether generally or specially) by the Commissioner for the purpose.N.I.
Commencement Information
I1Sch. 1 para. 9 in operation at 1.9.2025 by S.R. 2025/143, art. 2(1)