Finance (Tax Appeals) Act 2015

5.

Performance of Commission’s functions through Commissioners and staff

5. (1) Without prejudice to the general law in respect of bodies corporate performing, through natural persons, functions and to subsection (2)

(a) the Commission’s functions in relation to adjudicating on, hearing, determining and disposing of appeals under this Act (or the Act of 1997), and the doing of all other things in that behalf, are performable through the Commissioners, and

(b) the provision made in respect of those matters by this Act (or the Act of 1997) is, accordingly, expressed by reference to the Commissioners and not the Commission.

(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b) , (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.

(3) Notwithstanding anything in subsection (1) or (2), any proceedings by a person in respect of any decision, determination or other act to which either of those subsections applies (other than proceedings involving a right or liability personal to any officeholder or other individual mentioned in those subsections) shall be in the Commission’s corporate name, and not otherwise.