Finance (Tax Appeals) Act 2015

Declaration on appointment

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.