2—(1) The Commissioner may do anything, apart from borrowing money, which the Commissioner considers is—N.I.
(a)appropriate for facilitating; or
(b)incidental or conducive to,
the exercise of the Commissioner's functions.
(2) That includes in particular—
(a)acquiring, holding and disposing of real or personal property;
(b)entering into contracts.
Commencement Information
I1Sch. 1 para. 2 in operation at 1.9.2025 by S.R. 2025/143, art. 2(1)