TCTM09140 - Decision Making: 皇冠体育app Tax Credits Act and Tax Credits Regulations: 皇冠体育app Power to Make a Decision on Behalf of the Board
Commissioners for Revenue and Customs Act 2005, section 8
皇冠体育app power for an employee of HMRC to make a decision on behalf of the Commissioners of HMRC, is provided by the delegation of power from Parliament and the Crown.
This decision making power has been transferred under a number of guises since 1943. HMRC are currently governed under the Commissioners for Revenue and Customs Act 2005.
This Act lays out the power conferred by the Minister of the Crown to the officials within the newly formed department of Her Majesty鈥檚 Revenue and Customs. This is within s8 of the Act:
Power to transfer functions
(1) 皇冠体育app Commissioners for Her Majesty鈥檚 Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.
(2) 皇冠体育app officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.