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42 :(c) any employee of a body established by or under any public Act to perform a public function, but not a Town Council established under section 4 of the Town Councils Act 1988, to be an enforcement official for the purposes of that provision, either generally or for any particular case.

(2) The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by any provision of this Act or the Regulations, to any enforcement official, subject to any conditions or limitations that the IRAS may specify; and any reference in that provision of this Act or the Regulations to the Commissioner includes a reference to such an enforcement official.

(3) However, nothing in subsection (2) authorises delegating the power of delegation conferred by that subsection.

Offences for obstruction, etc. 34. A person who knowingly obstructs or prevents, or attempts to obstruct or prevent the Commissioner or an enforcement official in the discharge of his or her powers or duties under this Act or the Regulations shall be guilty of an offence and shall be liable on conviction—
 * (a) where the person is an individual—to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or
 * (b) where the person is not an individual—to a fine not exceeding $10,000.

Protection from personal liability

35. No liability shall lie personally against the Commissioner or enforcement official or any other person acting under the direction of the Commissioner or an enforcement official for doing, or omitting to do any act, in—
 * (a) the exercise or purported exercise of any power under this Act or the Regulations; or