Finance (Tax Appeals) Act 2015

9.

Temporary Commissioners

9. (1) Subject to subsection (3), the Minister may from time to time appoint a judge of the Circuit Court (in this Act referred to as a “temporary Commissioner”) to perform a function of a Commissioner where the Commissioners are precluded from performing the function in accordance with section 11 (recusal).

(2) The Minister may from time to time appoint a person on a temporary basis (in this Act also referred to as a “temporary Commissioner”) to perform a function of a Commissioner where, in the opinion of the Minister, circumstances (apart from those mentioned in subsection (1)) require such an appointment to be made.

(3) The appointment of a judge of the Circuit Court as a temporary Commissioner shall not be made without the approval of the President of the Circuit Court.

(4) A person shall be appointed as a temporary Commissioner upon such terms and conditions as the Minister determines to be appropriate and specifies in the appointment.

(5) Without prejudice to the generality of subsection (4), an appointment under this section shall specify—

(a) the period for which the appointment is to remain in force, and

(b) the function or functions to be performed by the person appointed as a temporary Commissioner.

(6) The following provisions of this Act shall not apply to a temporary Commissioner, namely —

(a) section 8 ,

(b) section 12 , but this exclusion applies only to a temporary Commissioner appointed under subsection (1),

(c) sections 13 and 14, and

(d) section 15(2) to (6).

(7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4(2) ,to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—

(a) this Act, other than those disapplied by subsection (6), or

(b) the Taxation Acts,

as are relevant to the performance of that function, to—

(i) a Commissioner, or

(ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.