Paragraph 2 I1
(1)
The Commissioner may do anything, apart from borrowing money, which the Commissioner considers is—
(a)
appropriate for facilitating; or
(b)
incidental or conducive to,
the exercise of the Commissioner's functions.
(2)
That includes in particular—
(a)
acquiring, holding and disposing of real or personal property;
(b)
entering into contracts.
Annotations
Commencement
- I1
Sch. 1 para. 2 in operation at 1.9.2025 by S.R. 2025/143, art. 2(1)