Section 12

I, A.B., do solemnly declare, that I will truly, faithfully, impartially and honestly, according to the best of my skill and knowledge, execute the powers and authorities vested in me as an Appeal Commissioner appointed under the Finance (Tax Appeals) Act 2015 and that I will judge and determine upon all matters and things which shall be brought before me under the enactments referred to in that Act without favour, affection, or malice; and that I will not disclose any information that comes into my possession in execution of the foregoing powers and authorities if the disclosure of such be prohibited by law (whether the Finance (Tax Appeals) Act 2015, the enactments referred to therein or otherwise).