sec.894Delegations

### sec.894 Delegations This section applies if— immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and under this Act or the Taxation Administration Act 2001 , the revenue commissioner may delegate the function or power. The delegation continues to have effect from the commencement as if it had been made by the revenue commissioner. s 894 ins 2020 No. 30 s 23 (sec.894-ssec.1) This section applies if— immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and under this Act or the Taxation Administration Act 2001 , the revenue commissioner may delegate the function or power. (sec.894-ssec.2) The delegation continues to have effect from the commencement as if it had been made by the revenue commissioner. - (a) immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and - (b) under this Act or the Taxation Administration Act 2001 , the revenue commissioner may delegate the function or power.