Section 3 | Declaration 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.