Regulation 50 Delegation of Commissioners for Her Majesty’s Revenue and Customs' functionsI1
United Kingdom
(1)
The following may be done by an officer of Revenue and Customs on behalf of the Commissioners for Her Majesty’s Revenue and Customs—
(a)
the registration of persons under section 63 of the Act (registration for gross payment or payment under deduction);
(b)
the giving of directions under section 64(5) of the Act (power to make directions as to application of conditions to be satisfied by individuals applying for registration for gross payment);
(c)
the cancellation under section 66 of the Act of a person’s registration for gross payment.
(2)
This regulation is without prejudice to any other power of the Commissioners for Her Majesty’s Revenue and Customs to delegate their functions