Finance (Tax Appeals) Act 2015
F10[Temporary incapacity of chairperson
4E. Where the chairperson is for any reason temporarily unable to act as chairperson, the Minister may appoint another Commissioner to be the chairperson for the duration of that inability and the Commissioner so appointed may, for that duration, perform all of the functions assigned to the chairperson.]
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F10
Inserted (1.07.2020) by Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), s. 5, S.I. No. 238 of 2020.