Section 14 | Delegation

(1)Arrangements under section 12 may, in particular, enable the Commissioners, or a number of Commissioners acting in accordance with arrangements by virtue of section 12(2)(b), to delegate a function of the Commissioners, other than a function specified in subsection (2) below—

(a)to a single Commissioner,

(b)to a committee established by the Commissioners (which may include persons who are neither Commissioners nor staff of the Commissioners nor officers of Revenue and Customs), or

(c)to any other person.

(2)The non-delegable functions mentioned in subsection (1) are—

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

(b)Repealed^F1

(c)Repealed^F1

(3)The Commissioners may not delegate the function under section 20(1)(a) except to a single Commissioner.

(4)The delegation of a function by virtue of subsection (1) by the Commissioners or a number of Commissioners—

(a)shall not prevent the exercise of the function by the Commissioners or those Commissioners, and

(b)shall not, subject to express provision to the contrary in directions under section 2(3) or arrangements under section 12, prevent the exercise of the function by an officer of Revenue and Customs.

(5)Where the Commissioners or a number of Commissioners delegate a function to a person by virtue of subsection (1)(c)—

(a)the Commissioners or those Commissioners shall monitor the exercise of the function by that person, and

(b)in the exercise of the function the delegate shall comply with any directions of the Commissioners or of those Commissioners.