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28(1)The TRA may delegate any of its functions to—
(a)a member of the TRA,
(b)an employee, or other member of staff, authorised for that purpose, or
(c)a TRA committee.
(2)But a function may not be delegated to a committee that includes a person who is neither a member, nor an employee, of the TRA insofar as the function could be exercised in relation to a specific trade remedies investigation.
(3)Otherwise, a function is delegated under this paragraph to the extent, and on the terms, that the TRA determines.
(4)In this Schedule “trade remedies investigation” means an investigation by the TRA under provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018.
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