Commissioners for Revenue and Customs Act 2005 section 12

Commissioners' arrangements

Section 12 requires the Commissioners to establish formal procedures governing how they conduct their own meetings and those of any committees they set up, including rules on minimum attendance and the number of Commissioners needed to exercise particular functions.

• The Commissioners must put in place arrangements for the conduct of their own proceedings and those of any committees they establish.
• These arrangements may set a quorum for meetings and specify that certain functions can be carried out by two Commissioners or a stated number greater than two.
• Any decision to adopt these procedural arrangements must be approved by more than half of the Commissioners holding office at the time.
• Schedule 2, Part 1 of the Act places additional restrictions on how the Commissioners' functions may be exercised.