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Commissioners for Revenue and Customs Act 2005

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Commissioners for Revenue and Customs Act 2005, Section 3 is up to date with all changes known to be in force on or before 23 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

3Declaration of confidentialityU.K.

This section has no associated Explanatory Notes

(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.

Commencement Information

I1S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

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