27.— (1) An tSeirbhís shall, with the consent of the Minister given with the approval of the Minister for Public Expenditure and Reform, appoint such and so many persons to be members of the staff of An tSeirbhís as it may from time to time determine.

(2) The terms and conditions of service of a member of the staff of An tSeirbhís shall, with the consent of the Minister given with the approval of the Minister for Public Expenditure and Reform, be such as may be determined from time to time by An tSeirbhís.

(3) There shall be paid by An tSeirbhís to the members of its staff such remuneration and allowances as, from time to time, An tSeirbhís, with the consent of the Minister given with the approval of the Minister for Public Expenditure and Reform, determines.