Commissioners for Revenue and Customs Act 2005 (c. 11)

Exercise of functions U.K.

12 Commissioners' arrangements U.K.

(1) The Commissioners shall make arrangements for—

(a) the conduct of their proceedings, and

(b) the conduct of the proceedings of any committee established by them.

(2) Arrangements under subsection (1) may, in particular—

(a) make provision for a quorum at meetings;

(b) provide that a function of the Commissioners—

(i) may be exercised by two Commissioners, or

(ii) may be exercised by a specified number of Commissioners (greater than two).

(3) A decision to make arrangements under subsection (1) must be taken with the agreement of more than half of the Commissioners holding office at the time.

Commencement Information

I1 S. 12 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)