F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.
(3)Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.
Textual Amendments
F1S. 8(1) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 21(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
Modifications etc. (not altering text)
C1S. 8(2)(3) excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 4; S.I. 2005/1126, art. 2(2)(d)