Section 3 Declaration of confidentialityI1

(1)

Each person who is appointed under this Act as a Commissioner or officer of Revenue and Customs shall make a declaration acknowledging his obligation of confidentiality under section 18.

(2)

A declaration under subsection (1) shall be made —

(a)

as soon as is reasonably practicable following the person’s appointment, and

(b)

in such form, and before such a person, as the Commissioners may direct.

(3)

For the purposes of this section, the renewal of a fixed term appointment shall not be treated as an appointment.

Annotations

Commencement

I1: S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)