3. (1) There shall stand established, on the establishment day, a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and which in this Act is referred to as the Commission.

(2) The Minister shall by order appoint a day to be the establishment day (in this Act referred to as the “establishment day”) for the purposes of this Act.

(3) The Commission shall be a body corporate with perpetual succession and an official seal and shall have power to sue, and may be sued, in its corporate name.

(4) The seal of the Commission shall be authenticated by the signatures of both a member of the Commission, and a member of the staff of the Commission authorised by the Commissioners to act in that behalf.

(5) Judicial notice shall be taken of the seal of the Commission and any document purporting to be an instrument made by, and to be sealed with the seal of, the Commission shall, unless the contrary is shown, be received in evidence and be deemed to be such instrument without further proof.

F5[(6) The Commission may enter into agreements with other persons for the purposes of the performance of the functions of the Commission.]