- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(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.
(2)The non-delegable functions mentioned in subsection (1) are—
(a)making, by statutory instrument, regulations, rules or an order,
(b)approving an application for a warrant to search premises under section 20C of the Taxes Management Act 1970 (c. 9), and
(c)approving an application for a warrant to enter premises under Part 7 of Schedule 13 to the Finance Act 2003 (c. 14).
(3)The Commissioners may not delegate the function under section 20(1)(a) except to a single Commissioner.
(4)The delegation of a function by virtue of subsection (1) by the Commissioners or a number of Commissioners—
(a)shall not prevent the exercise of the function by the Commissioners or those Commissioners, and
(b)shall not, subject to express provision to the contrary in directions under section 2(3) or arrangements under section 12, prevent the exercise of the function by an officer of Revenue and Customs.
(5)Where the Commissioners or a number of Commissioners delegate a function to a person by virtue of subsection (1)(c)—
(a)the Commissioners or those Commissioners shall monitor the exercise of the function by that person, and
(b)in the exercise of the function the delegate shall comply with any directions of the Commissioners or of those Commissioners.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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