124 Delegation of power

(1) A power conferred and any duty imposed upon the Board or Service may be exercised or performed by the Board or Service or by an Officer authorized generally or specifically in that behalf by the Board or the Service.

(2) Notwithstanding the provisions of Subclause (1) of this Clause, the Board or the Service may, at any time and at its discretion, reverse or otherwise modify the decision of any Officer, affecting any tax or taxation income, which is inconsistent with the provisions of this Bill and the reversal or modification of the decision by the Board or the Service shall have effect as if it were the original decision made in respect of the matter concerned.

(3) An Order, Ruling or Directive made or given by any approved Committee of the Board or the Service shall not be treated as an Order, Ruling or Directive of the Board or the Service, until the Order, Ruling or Directive has been ratified by the Board or the Service.