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

Functions U.K.

9 Ancillary powers U.K.

(1) The Commissioners may do anything which they think—

(a) necessary or expedient in connection with the exercise of their functions, or

(b) incidental or conducive to the exercise of their functions.

(2) This section is subject to section 35.

Commencement Information

I1 S. 9 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)