Finance (Tax Appeals) Act 2015

17.

Removal from office

17. (1) The Minister may for stated reasons at any time remove a Commissioner from office for misbehaviour.

(2) Without prejudice to subsection (1), the Minister may at any time remove a Commissioner from office where the Minister considers that—

(a) the Commissioner has become incapable through ill health of effectively performing his or her functions as a Commissioner,

(b) the Commissioner’s removal is necessary or expedient for the effective performance by the Commission of its functions, or

(c) a conflict of interest (with regard to the performance by the Commission of its functions) arises on the part of the Commissioner of such significance that the Commissioner should cease to hold office.

(3) Where the Minister removes a Commissioner from office he or she shall lay a statement before Dáil Éireann giving the reason for the removal.