Income Tax Act 2007 section 343

Delegation of Secretary of State's functions

Section 343 permits the Secretary of State to delegate any functions granted to them under the relevant Chapter of the Income Tax Act 2007.

  • The Secretary of State holds various functions under this Chapter of the Act
  • Any of these functions may be delegated to another person or body
  • The power to delegate covers all functions conferred by or under the Chapter, not just selected ones
  • This provision derives from paragraph 6 of Schedule 16 to the Finance Act 2002

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