Commissioners and officers
I13Declaration of confidentiality
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.