Commissioners and officers

I11The Commissioners

1

Her Majesty may by Letters Patent appoint Commissioners for Her Majesty’s Revenue and Customs.

2

The Welsh title of the Commissioners shall be Comisynwyr Cyllid a Thollau Ei Mawrhydi.

3

A Commissioner—

a

may resign by notice in writing to the Treasury, and

b

otherwise, shall hold office in accordance with the terms and conditions of his appointment (which may include provision for dismissal).

4

In exercising their functions, the Commissioners act on behalf of the Crown.

5

Service as a Commissioner is service in the civil service of the State.