Income Tax Act 2007 section 257JH

Functions of Ministers of the Crown under sections 257JD to 257JG

Section 257JH deals with the ability of a Minister of the Crown to delegate functions relating to the accreditation of social impact contractors under the social investment tax relief provisions.

• A Minister of the Crown may delegate any function given to them under sections 257JD to 257JG relating to social impact contractor accreditation
• The one exception is the Treasury's power to make regulations, which cannot be delegated
• The term "Minister of the Crown" carries the meaning defined in section 8(1) of the Ministers of the Crown Act 1975
• This delegation power supports the practical administration of the social impact contractor accreditation process