Sch 14ZA para 10 Liability
(1) This paragraph applies where a person is serving as a member of the Commissioner’s staff. (2) The Commissioner is liable in respect of unlawful conduct of the person in the carrying out, or purported carrying out, of their functions as a member of the Commissioner’s staff, in the same manner as an employer is liable in respect of unlawful conduct of an employee in the course of their employment.