# Finance Act 1982, Section 12: Delegation of Commissioners’ functions.


In subsection (1) of section 8 of the Customs and Excise Management Act 1979 (functions of Commissioners may be exercised by secretaries, assistant secretaries, etc.) for paragraphs (b) and (c) there shall be substituted the following paragraph:—
“(b) any officer or other person acting under the authority of the Commissioners”;
and at the end of that subsection there shall be added the words “ and any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified. ”

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Source: https://www.legislation.gov.uk/ukpga/1982/39/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-1982/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.