Competent authority

(1) The Financial Secretary shall be the competent authority for the purposes of implementing the Convention and the administration of this Act generally. (2) The Financial Secretary may, in writing, designate any person or authority to perform the functions of the competent authority under this Act and the Convention. (3) The Financial Secretary shall cause the designation of a person or authority under sub-section (2) to be published in the Gazette as soon as practicable thereafter. Mutual Administrative Assistance in Tax Matters [CAP. 103:03 9 Power of the