Commentary on Clauses Section 45: Remuneration, &c.
261.Subsection (1) provides for the Commissioners’ own salaries and related costs to be paid, in accordance with the terms set by the Minister for the Civil Service, out of the money provided by Parliament for the costs of running HMRC.
262.Subsection (2) confirms the authority for the Commissioners to pay for staff, through salaries and similar related costs.
263.Subsection (3) requires the Commissioners to pay sums in respect of superannuations out of the money provided by Parliament for the costs of running HMRC.
264.These sums will all be accounted for through the process applying to all expenditure specified at section 43.