Finance (Tax Appeals) Act 2015

4.

Membership of Commission

4. (1) The Commission shall consist of such and so many members as the Minister determines and appoints under section 8 ; each member of the Commission shall be known as an “Appeal Commissioner” and, in this Act, is referred to as a “Commissioner”.

(2) A temporary Commissioner appointed under section 9 shall not be regarded as a member of the Commission, but this is without prejudice to the provisions of that section.