This section has no associated Explanatory Notes
6N.I.Any function of the Commissioner may be exercised by a member of the Commissioner's staff who has been authorised (whether generally or specifically) by the Commissioner for that purpose.
Commencement Information
I1Sch. 2 para. 6 in force at 2.11.2020 by S.R. 2020/229, art. 2(b)