Prospective
This section has no associated Explanatory Notes
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.