Finance (Tax Appeals) Act 2015


Term of office

13. (1) The appointment of a person as a Commissioner shall be on a full-time basis.

(2) A person shall be appointed as a Commissioner for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.

(3) If the circumstances specified in section 8(7)(a) and (b) apply to a person, then that person may be reappointed as a Commissioner by the Minister for a second term.

(4) The period of that second term shall be such as the Minister determines and specifies in the reappointment but shall not exceed 7 years.

(5) In addition to the limit provided by subsection (2) or (4) concerning the period of a Commissioner’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15(1) (Commissioner must retire at retirement age) being complied with.

F13 [ (6) The sum of the periods of a person’s terms of appointment as Commissioner (including where that person is deemed to be appointed as a Commissioner under section 4A(10)(a) ) shall not exceed 14 years. ]




Inserted (1.07.2020) by Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), s. 8, S.I. No. 238 of 2020.