(1)The Commissioners shall, unless the Treasury otherwise direct, appoint such collectors, officers, and other persons for collecting, receiving, managing, and accounting for inland revenue as are not required by law to be appointed by any other authority.
(2)All such appointments shall continue in force notwithstanding the death of any Commissioner, or his ceasing to hold office, and the persons holding the same shall have full power to execute the duties of their respective offices and to enforce, in the execution thereof, all laws, regulations, penalties, and forfeitures relating to inland revenue in every part of the United Kingdom.
(3)The Commissioners may suspend, reduce, discharge, or restore as they see cause, any such collector, officer, or person.
(4)Where a collector, officer, or person is authorised to receive or collect or have in his custody or possession any money arising from inland revenue, the Commissioners may require him to give security to their satisfaction.
Modifications etc. (not altering text)
C1S. 4(1) extended (5.10.1999) by 1999 c. 10, s. 5(4)
S. 4(1) modified (prosp.) by 2002 c. 21, ss. 53(3), 61
S. 4(1) modified (9.7.2002) by 2002 c. 21, s. 2(4); S.I. 2002/1727, art. 2
S. 4(1) modified (8.12.2002) by 2002 c. 22, s. 5(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional provisions and savings in Sch. 3)