Exercise of functions
I115F2Agency: Scotland, Northern Ireland and Wales
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.
F13
For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—
a
the Commissioners are to be treated as a relevant authority, and
b
the officers of Revenue and Customs are to be treated as a relevant authority.