Commissioners for Revenue and Customs Act 2005 (c. 11)

Commissioners and officers U.K.

3 Declaration of confidentiality U.K.

(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

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