Commissioners for Revenue and Customs Act 2005 section 9

Ancillary powers

Section 9 grants the Commissioners broad ancillary powers to do anything they consider necessary, expedient, or incidental to carrying out their functions, subject to limitations set out elsewhere in the Act.

• The Commissioners may take any action they consider necessary or expedient in connection with their functions
• They may also do anything incidental or conducive to the exercise of those functions, such as gathering information, establishing advisory bodies, or entering into agreements
• These ancillary powers extend to practical matters like acquiring and disposing of property and promoting publicity about the tax system
• These broad powers are subject to the restrictions in section 35 of the Act, which places limits on how functions may be exercised