Commissioners for Revenue and Customs Act 2005
2005 CHAPTER 11
Commentary on Clauses
Section 3: Declaration of confidentiality
42.Subsection (1) provides that Commissioners and officers appointed under sections 1 and 2 of the Act following the creation of the new department are to make a statutory declaration acknowledging the obligations of confidentiality imposed on them under section 18 of the Act.
43.Subsection (2) provides that the declaration shall be made as soon as reasonably practicable, following appointment, and in such form, and before such person as the Commissioners may direct. The reference to “reasonably practicable” recognises that officers will not sign the acknowledgement the moment they take up duty.
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