Commentary on Sections General Section 324: Exercise of Revenue Functions
465.This section regulates the Director’s exercise of his Revenue functions. Subsection (2) prohibits the Director from delegating his Revenue functions to anyone who is not a member of his staff.
466.Subsections (3) and (4) require the Director to apply any interpretation of the law as published by the Revenue Board and any concessions published by the Revenue Board. Also, he must take account of any other material published by the Board. Subsection (5) will enable the Board to obtain documents and information concerning the exercise by the Director of Revenue functions and his application of the law and concessions.