19Restriction on exercise of functions in individual casesE+W
This section has no associated Explanatory Notes
(1)The Commissioner may not exercise any function in relation to an individual case.
(2)But subsection (1) does not prevent the Commissioner considering individual cases and drawing conclusions about them for the purpose of, or in the context of, considering a general issue.
Commencement Information
I1S. 19 in force at 1.11.2021 by S.I. 2021/1038, reg. 3(b)