(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F1S. 6(1)(b) repealed by Finance Act 1982 s. 157, Sch. 22 Part X.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 See—Finance Act 1989 (c. 26), s. 182—disclosure of information.
C2S. 6 modified (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 3(5), 28(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
C3S. 6 modified (5.10.1999) by Tax Credits Act 1999 (c. 10), ss. 5(6), 20(2)