Paragraph 15 I1

The Commissioner must not exercise a function if the Commissioner has a registrable interest that relates to the exercise of the function.

If that prevents the Commissioner from exercising a function, the Commissioner must delegate that function (so far as necessary to enable it to be exercised) to a member of the Commissioner's staff.

This paragraph applies to the Deputy Commissioner exercising a function of the Commissioner under paragraph 11 as it applies to the Commissioner.