105Appeals by authorising officers: supplementary
(1)Where the Chief Commissioner determines an appeal under section 104—
(a)he shall give notice of his determination—
(i)to the authorising officer concerned,
(ii)to the Commissioner against whose refusal, decision or determination the appeal was made, and
(iii)in the case of an appeal within subsection (1)(g) of that section, to the complainant, and
(b)if he dismisses the appeal, he shall make a report of his findings—
(i)to the authorising officer concerned,
(ii)to the Commissioner against whose refusal, decision or determination the appeal was made, and
(iii)under section 107(2), to the Prime Minister.
(2)Subject to subsection (1)(b), the Chief Commissioner shall not give any reasons for a determination under section 104.
(3)Nothing in section 104 shall prevent a designated deputy from exercising the powers conferred by subsection (1) of that section on an authorising officer within paragraph (a), (c), (d), (f) or (g) of section 93(5).