Finance (Tax Appeals) Act 2015

18.

Disqualification of Commissioner

18. (1) A Commissioner shall cease to hold office on—

(a) being adjudicated bankrupt,

(b) making a composition or arrangement with creditors,

(c) being convicted, on indictment, of an offence, or

(d) ceasing to be ordinarily resident in the State.

(2) Where a Commissioner—

(a) is nominated as a member of Seanad Éireann,

(b) is nominated to stand as a candidate for election as a member of either House of the Oireachtas or to the European Parliament,

(c) is regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act 1997 as having been elected to the European Parliament to fill a vacancy, or

(d) is or becomes a member of a local authority,

he or she shall thereupon cease to hold office.

(3) A person who is, for the time being, entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a Commissioner.