Clause 11

All members, officers and employees of the Authority shall be deemed to be public servants for the purposes of the Penal Code [Cap. 224].

The members, officers and employees of the Authority shall, in relation to their administration, assessment, collection and enforcement of payment of the taxes, fees and charges referred to in section 6(1)(r), be deemed to be public officers for the purposes of the Financial Procedure Act [Cap. 109] and section 20 of that Act shall apply to such persons notwithstanding that they are not or were not in the employment of the Government.