# Commissioners for Revenue and Customs Act 2005, Section 3: Declaration of confidentiality


(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.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/section/3 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.