Related Commentary  

14(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.

14(2)  The non-delegable functions mentioned in subsection (1) are–

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