This is the original version (as it was originally enacted).
(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.
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