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Commissioners for Revenue and Customs Act 2005

Section 9: Ancillary powers

65.This section provides the Commissioners with ancillary powers to do anything necessary in connection with the exercise of their functions or incidental business. Examples are:

  • the gathering of information relating to the exercise of their functions;

  • establishing advisory bodies;

  • entering into agreements;

  • acquiring and disposing of property; and

  • promoting, or assisting in the promotion of, publicity about the tax system.

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