Finance Act 2013
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Amendment of Chapter 5 (miscellaneous) of Part 2 of Finance Act 2001. |
55.— Chapter 5 of Part 2 of the Finance Act 2001 is amended by substituting the following for section 144A: | |
“144A.— (1) Subject to subsections (2) and (3), any power, function or duty conferred or imposed on the Commissioners by any provision of excise law may, subject to the direction and control of the Commissioners, be exercised or performed on their behalf by an officer. | ||
(2) Any power, function or duty conferred or imposed on the Commissioners in relation to— | ||
(a) tax warehousing under section 108A, | ||
(b) the authorisation of a warehousekeeper and the approval of a tax warehouse under section 109, | ||
(c) the authorisation of a registered consignor under section 109A, | ||
(d) the registration of a registered consignee under subsections (3) and (4) of section 109J, | ||
(e) the approval of a tax representative under section 109U(2), and | ||
(f) vehicle registration tax and the registration of vehicles under— | ||
(i) paragraph (c) of section 131(1), | ||
(ii) paragraphs (c) and (d) of section 133(1), or | ||
(iii) subsections (2) and (3) of section 136, | ||
of the Finance Act 1992 , | ||
may be exercised or performed on their behalf, and subject to their direction and control, by an officer authorised by them in writing for that purpose. | ||
(3) Subsections (1) and (2) shall not apply to any power of the Commissioners to make regulations under any provision of excise law.”. |