Sch 14ZA para 9 Delegation of functions
(1) The Commissioner may delegate any of their functions to— (a) a Deputy Commissioner, or (b) any other person serving as a member of the Commissioner’s staff. (2) A function is delegated under this paragraph to the extent and on the terms that the Commissioner determines. (3) The delegation of a function by the Commissioner under this paragraph does not prevent the Commissioner from exercising that function. (4) Where the Commissioner has delegated the function under section 340IB(1) (power of entry to service premises), the reference in section 340IB(5)(b) to evidence of the Commissioner’s identity is to be read as a reference to evidence of— (a) the identity of the person exercising the function, and (b) the person’s authority to exercise the function.