Taxes Management Act 1970 Schedule 1AA paragraph 2

Authorised officer of the Board

Paragraph 2 of Schedule 1AA defines who counts as an "authorised officer of the Board" for the purposes of section 20BA and gives the Board the power to regulate the approval process for applying for document delivery orders.

• An "authorised officer of the Board" is an officer specifically authorised by the Board for the purposes of section 20BA.
• The Board may make regulations setting out the procedures for approving a decision to apply for a delivery order under section 20BA.
• The Board may also regulate which descriptions of officer are permitted to give such approval.
• These provisions ensure a formal governance framework around applications for orders requiring the delivery of documents.