Finance (Tax Appeals) Act 2015
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Declaration on appointment | ||
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12. (1) Every person who is appointed as a Commissioner shall, before the first occasion of performance by the person of his or her functions as Commissioner, make and subscribe the declaration set out in Schedule 1 . | ||
(2) For the avoidance of doubt,subsection (1) shall not apply in a case where a Commissioner is reappointed in accordance with section 13 (3). | ||
(3) The declaration referred to in subsection (1) shall be made before a Peace Commissioner. |