(1) Subject to subsection (2), any act to be performed or function to be discharged by the Commissioners under this Act may be performed or discharged by any one or more of their officers acting under their authority.
(2) The general delegation referred to in subsection (1) shall not apply in the case of -
(a) the authorisation of Revenue officers to perform any act or function that requires authorisation to be given by the Commissioners, and
(b) the making of regulations under this Act.