{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-3",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-3.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Declaration of confidentiality",
  "text": "(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.\n(2) A declaration under subsection (1) shall be made —\n(a) as soon as is reasonably practicable following the person’s appointment, and\n(b) in such form, and before such a person, as the Commissioners may direct.\n(3) For the purposes of this section, the renewal of a fixed term appointment shall not be treated as an appointment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/3",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}