13.    Powers and duties of Minister

 

(1)     The powers conferred and the duties imposed upon the Minister by or under the provisions of a tax Act may-

 

(a)     be exercised or performed by the Minister personally; and

 

(b)     except for the powers under sections 14 and 257, be delegated by the Minister to the Deputy Minister or Director-General of the National Treasury.

 

(2)     The Director-General may in turn delegate the powers and duties delegated to the Director-General by the Minister to a person under the control, direction or supervision of the Director-General.