TAXES MANAGEMENT ACT 1970


CHAPTER 9
PART I
ADMINISTRATION
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6.- Declarations on taking office. 

(1) Every person who is appointed to be-

    (a) a General Commissioner or a Special Commissioner, or
    (b) [Repealed.]
    (c) a member of the tribunal established under section [7061] of the principal Act (cancellation of tax advantages),

shall make a declaration in the form set out in Part I of Schedule 1 to this Act before another person holding the same office, or before a General Commissioner.
(2) Every person who is appointed to be a clerk or assistant clerk to the General Commissioners for any division, or who assists any such clerk, shall make a declaration in the form set out in Part I of Schedule 1 to this Act.
A clerk or assistant clerk shall make the declaration before a General Commissioner for the division, and a person who assists any such clerk shall make the declaration before such a General Commissioner or the clerk.
(3) Every person who is appointed to be a member of the Board shall make a declaration in the form set out in Part II of Schedule 1 to this Act before another member of the Board.
(4) Every person who is appointed an inspector or collector, or who is appointed by the Board to serve in any other capacity, shall make a declaration in the form set out in Part III of Schedule 1 to this Act before such person as the Board may direct.
(5) A declaration under this section shall be made as soon as may be after first appointment to the office in question2 3.

PART II
OTHER RETURNS AND INFORMATION
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1 1988 Sch.29 para.32.

2 See 1999(TC) s. 5(6) and 2002(TC) s.2(6) - references to an offence to include reference to an offence relating to tax credits and new tax credits.

3 As to savings, etc., in respect of disclosure in certain cases, see (in tax vols - other legislation)-

    1972 s.127 -disclosure of information between revenue departments.
    1978 s.77 -disclosure to tax authorities in other member states of EEC.
    1989 s.182 -disclosure of information.
    Pension Schemes Act 1993 s.158 -disclosure in connection with the registration of occupational and personal pension schemes.