78(1)  The Secretary of State and the Commissioners of Inland Revenue may incur expenditure in doing anything which in his or their opinion is appropriate for the purpose of facilitating either of the following things, namely–

(a)the transfer to the Commissioners of such of the functions of the Secretary of State as are exercisable by the Contributions Agency; and

(b)the exercise by the Commissioners of those functions.

78(2)  The powers conferred by subsection (1) above–

(a)shall be exercisable whether or not Parliament has given any approval on which either of the things there mentioned depends; and

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