TC09583 - [2025] UKFTT 00865 (TC)

Section 5:

“(1)

The Commissioners shall be responsible for: … the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section …”

Section 9:

“(1)

The Commissioners may do anything which they think:

(a)

necessary or expedient in connection with the exercise of their functions, or

(b)

incidental or conducive to the exercise of their functions.”

Interpretation Act 1978 (IA)

Section 11:

“Where an Act confers power to make subordinate legislation, expressions used in that legislation have, unless the contrary intention appears, the meaning which they bear in the Act.”

Section 12:

“(1)

Where an Act confers a power or imposes a duty it is implied, unless the contrary intention appears, that the power may be exercised, or the duty is to be performed, from time to time as occasion requires. …”

Section 23:

“(1)

The provisions of this Act, … apply, so far as applicable and unless the contrary intention appears, to subordinate legislation made after the commencement of this Act …”