(1)Every person who is appointed to be—
(a)a General Commissioner or a Special Commissioner, or
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)a member of the tribunal established under section [F2706] of the principal Act (cancellation of tax advantages),
shall make a declaration in the form set out in Part I of Schedule 1 to this Act before another person holding the same office, or before a General Commissioner.
(2)Every person who is appointed to be a clerk or assistant clerk to the General Commissioners for any division, or who assists any such clerk, shall make a declaration in the form set out in Part I of Schedule 1 to this Act.
A clerk or assistant clerk shall make the declaration before a General Commissioner for the division, and a person who assists any such clerk shall make the declaration before such a General Commissioner or the clerk.
(3)Every person who is appointed to be a member of the Board shall make a declaration in the form set out in Part II of Schedule 1 to this Act before another member of the Board.
(4)Every person who is appointed an inspector or collector, or who is appointed by the Board to serve in any other capacity, shall make a declaration in the form set out in Part III of Schedule 1 to this Act before such person as the Board may direct.
(5)A declaration under this section shall be made as soon as may be after first appointment to the office in question.
Textual Amendments
F1S. 6(1)(b) repealed by Finance Act 1982 s. 157, Sch. 22 Part X.
F2Words in s. 6(1) substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para 32.
Modifications etc. (not altering text)
C1 As to savings, etc., in respect of disclosure in certain cases, see—Finance Act 1969 s. 58(3)—disclosure of information for statistical purposes.Finance Act 1972 s. 127—disclosure of information between revenue departments. Finance Act 1978 s. 77—disclosure to tax authorities in other member states ofEEC. Income and Corporation Taxes Act 1988 s. 816—relief for double taxation. Charities Act 1960 s. 9—disclosure to and by Charity Commissioners of information about charities. Social Security Pensions Act 1975 (c. 60), s. 56K—disclosure in connection with the registration of occupational and personal pension schemes. Child Benefit Act 1975 s. 10—disclosure of information to Secretary of State.
C2 See Finance Act 1989 s. 182—disclosure of information.