[4AF1 Exercise of functions of Commissioners U.K.
Any function conferred by or under any enactment, including any future enactment, on the Commissioners may be exercised by any officer of the Commissioners acting under their authority:
Provided that this section shall not apply to the making of any statutory instrument.]
Textual Amendments
F1S. 4A added by Finance Act 1969 (c. 32), Sch. 20 para. 11
Modifications etc. (not altering text)
C1S. 4A extended (31.7.1998 with effect in relation to accounting periods ending on or after 1.7.1999) by 1998 c. 36, s. 117, Sch. 18 Pt. XI para. 95(5); S.I. 1998/3173, art. 2
C2S. 4A excluded by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 20C(2) as substituted by Finance Act 1976 (c. 40), s. 57(1), Sch. 6