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© compound an offence under section 155, other than to the Solicitor of the Service; or
(d) remit taxes, interest, or penalties under section 158;
(5) Subject to subsection (4), the Commissioner may delegate to
(a) any Deputy Commissioner or Assistant Commissioner of Internal Revenue and any Chief, Principal, or Senior
(i) the power to extend the date for payment of or vary the amount of instalments under section 80;
(ii) this power of delegation other than with respect to matters referred to in subsection (4); and
(iii) the authorisation of an officer under section 124 or 125; and
an officer appointed by the Service, including an officer refened to in paragraph(a), any functions conferred or imposed on the Commissioner under this Act which are not mentioned in subsection (4) or paragraph(a) of this subsection.
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