Section 16 Protected taxpayer information: declaration of confidentialityI1

(1)

Each relevant official must make a declaration acknowledging the obligation of confidentiality under section 15.

(2)

A declaration must be made—

(a)

as soon as reasonably practicable following the person's appointment, and

(b)

in such form and manner as Revenue Scotland may determine.

(3)

For the purposes of subsection (2)(a)—

(a)

the renewal of a fixed term appointment is not to be treated as an appointment,

(b)

a person mentioned in section 15(2)(d) is to be treated as appointed when the person begins to exercise functions on behalf of Revenue Scotland.

Annotations