Exercise of functions
I115Agency: Scotland and Northern Ireland
1
For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—
a
the Commissioners shall be treated as a Minister of the Crown, and
b
the officers of Revenue and Customs shall be treated as a Minister of the Crown.
2
For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—
a
the Commissioners shall be treated as a Minister of the Crown, and
b
the officers of Revenue and Customs shall be treated as a Minister of the Crown.