Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 3A

Exercise of powers and duties

(1) Where under this Ordinance any power is conferred or any duty is imposed
on the Commissioner and so long as it is not provided that the power or duty
shall be exercised or performed by the Commissioner personally, such power may
be exercised or such duty may be performed by a deputy commissioner or by an
assistant commissioner. (Amended 48 of 1995 s. 4)

(2) Except where a provision of this Ordinance provides that a power or duty
shall be exercised or performed by the Commissioner personally, the
Commissioner may, subject to such limitations as he may think fit, authorize
in writing any public officer to exercise any power or perform any duty
conferred or imposed upon him by this Ordinance. (Added 26 of 1969 s. 4)