Finance Regulations
134Delegation of Minister’s powers and functions
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134 Delegation of Minister’s powers and functions
(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 any of the Minister’s powers and functions under these Regulations, other than this power of delegation.
(2) A power or function delegated under subregulation (1) shall be exercised or performed by the delegate in accordance with such directions as the Minister may give.
(3) A power or function delegated under subregulation (1), when exercised or performed by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised or performed by the Minister.
(4) A delegation of a power or function under this regulation does not prevent the exercise of the power, or the performance of the function, by the Minister.