Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 12: Commissioners’ arrangements

72. This section provides for the Commissioners to determine the arrangements for the conduct of their proceedings, including any of their committees under subsection (1)(b), subject to the condition at subsection (3) that agreement to such arrangements must be taken by more than half of the Commissioners holding office at the time the arrangements are adopted.

73. Subsection (2) describes how particular arrangements may be made for the exercise of Commissioners’ functions. Paragraph (a) allows for the Commissioners, if desired, to make arrangements for a quorum at meetings. Paragraph (b) allows for Commissioners to make arrangements for a function of Commissioners to be exercised by two or more Commissioners or a specified number of Commissioners greater than two. Part 1 of Schedule 2 places restrictions on the exercise of functions.