Section 127(4)

Where the Commissioner is carrying out a function described in subsection (5), the Commissioner must take into account a provision of a code issued under section 125(4) in determining a question arising in connection with the carrying out of the function if— the question relates to a time when the provision was in force, and the provision appears to the Commissioner to be relevant to the question.

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Source: legislation.gov.uk · retrieved 2026-09-04