| (b) | becomes effective only when signed by the Commissioner; |
[Subsection(1)(b) substituted by section 32 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (c) | is subject to the limitations and conditions the Commissioner may determine in making the delegation; |
| (i) | a specific individual; or |
| (ii) | the incumbent of a specific post; and |
| (e) | may be amended or withdrawn by the Commissioner. |
| (2) | A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty. |
