irra1890/s4a.- Inland Revenue Regulation Act 1890 Section 4A Exercise of functions of Commissioners.

[4A. Any function conferred by or under any enactment, including any future enactment, on the Commissioners may be exercised by any officer of the Commissioners acting under their authority:

Provided that this section shall not apply to the making of any statutory instrument ¹ .]

1 1969 (c.32) s.60 and Sch.20 para.11. The application of s.4A to inheritance tax is not restricted by the provisions of the Taxes Management Act 1970 (C.9) s.20C(2).