Section 15 Agency: Scotland, Northern Ireland and WalesF2 I1

United Kingdom

(1)

For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—

(a)

the Commissioners shall be treated as a Minister of the Crown, and

(b)

the officers of Revenue and Customs shall be treated as a Minister of the Crown.

(2)

For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—

(a)

the Commissioners shall be treated as a Minister of the Crown, and

(b)

the officers of Revenue and Customs shall be treated as a Minister of the Crown.

F1(3)

For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—

(a)

the Commissioners are to be treated as a relevant authority, and

(b)

the officers of Revenue and Customs are to be treated as a relevant authority.

Annotations

F1: S. 15(3) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(3), 29(2)(b), (3)
F2: S. 15 heading substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(4), 29(2)(b), (3)