8Delegation by Minister

8  Delegation by Minister  (1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to an officer all or any of the Minister’s powers under any Excise Act, other than this power of delegation.  (2) A power so delegated, when exercised by the delegate, shall, for the purposes of the Excise Act that conferred the power, be deemed to have been exercised by the Minister.  (3) A delegation under this section does not prevent the exercise of a power by the Minister.