(1) The Commissioner
may delegate to a body or person (including a person for the time being
holding or acting in a specified office or position) a function or power of
the Commissioner under this or any other Act.
(2) A delegation under
this section—
(a) must
be by instrument in writing; and
(b) may
be absolute or conditional; and
(c) does
not derogate from the power of the Commissioner to act in any matter; and
(d) is
revocable at will.
(3) A function or
power delegated under this section may, if the instrument of delegation so
provides, be further delegated.