Exercise of functions U.K.

[F1 16ACharter of standards and values U.K.

(1) The Commissioners must prepare a Charter.

(2) The Charter must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise of their functions.

(3) The Commissioners must—

(a) regularly review the Charter, and

(b) publish revisions, or revised versions, of it when they consider it appropriate to do so.

(4) The Commissioners must, at least once every year, make a report reviewing the extent to which Her Majesty's Revenue and Customs have demonstrated the standards of behaviour and values included in the Charter.]

Textual Amendments

F1 S. 16A inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 92(1) (with s. 92(2))