Section 15 | Agency: Scotland, Northern Ireland and Wales

(1)For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—

(a)the Commissioners shall be treated as a Minister of the Crown, and

(b)the officers of Revenue and Customs shall be treated as a Minister of the Crown.

(2)For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—

(a)the Commissioners shall be treated as a Minister of the Crown, and

(b)the officers of Revenue and Customs shall be treated as a Minister of the Crown.

(3)For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—^F1

(a)the Commissioners are to be treated as a relevant authority, and^F1

(b)the officers of Revenue and Customs are to be treated as a relevant authority.^F1