Section 1 | The 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.