Commentary on Provisions Part 4 - Returns and payment Section 24 – Delegation of collection and enforcement functions
55.Section 24 allows a local authority which has introduced a VL scheme to delegate the exercise of certain functions under Parts 4 and 5 of the Act. Subsection (1) sets out the functions which may be delegated by a local authority as those arising under sections 26(1) (the receipt of returns made to the local authority under section 26), section 29 (the receipt of levy payments made to the local authority under section 29), section 73 (functions relating to the register of liable persons) and enforcement functions under Part 5 other than section 65 (power of local authorities to reduce, suspend or waive penalties).
56.Subsection (4) confirms that where a person carries out functions on behalf of a local authority under this section, the local authority retains responsibility for those functions and may still exercise them despite their delegation under this section.