Finance (Tax Appeals) Act 2015
12 Declaration on appointment
(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.