Related Commentary  

7(1)  This section applies to the matters listed in Schedule 1.

7(2)  A function conferred by an enactment (in whatever terms) on any of the persons specified in subsection (3) shall by virtue of this subsection vest in an officer of Revenue and Customs–

(a)if or in so far as it relates to a matter to which this section applies, and

(b)in so far as the officer is exercising a function (whether or not by virtue of paragraph (a)) which relates to a matter to which this section applies.

7(3)  Those persons are–

(a)an officer of the Commissioners of Inland Revenue,

(b)an officer of the Board of Inland Revenue,

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