Section 13 | Exercise of Commissioners' functions by officers

(1)An officer of Revenue and Customs may exercise any function of the Commissioners.

(2)But subsection (1)—

(a)does not apply to the functions specified in subsection (3), and

(b)is subject to directions under section 2(3) and arrangements under section 12.

(3)The non-delegable functions mentioned in subsection (2)(a) are—

(a)making, by statutory instrument, regulations, rules or an order,

(b)Repealed^F1

(c)Repealed^F1

(d)giving instructions for the disclosure of information under section 20(1)(a), except that an officer of Revenue and Customs may give an instruction under section 20(1)(a) authorising disclosure of specified information relating to—

(i)one or more specified persons,

(ii)one or more specified transactions, or

(iii)specified goods.