Finance (Miscellaneous Provisions) Act, 1968

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Superannuation of certain Appeal Commissioners.

28.—(1) In this section—

“Appeal Commissioner” means an Appeal Commissioner for the purposes of the Income Tax Acts;

“the Minister” means the Minister for Finance.

(2) This section applies to a person holding an established position in the Civil Service as an Appeal Commissioner, other than—

(a) a person—

(i) whose appointment to that position is made after the passing of this Act, and

(ii) who, immediately before his appointment to that position, held an established position in the Civil Service, or

(b) a person—

(i) who, immediately before the commencement of the Income Tax Act, 1967 , was a commissioner appointed under section 67 (1) of the Income Tax Act, 1918, and

(ii) who, immediately before his appointment as such commissioner, was an established civil servant.

(3) Where a person to whom this section applies, having served as an Appeal Commissioner for a period of not less than ten years, ceases to serve in an established capacity as an Appeal Commissioner because of reaching retiring age, or because he has become incapable of performing his duties by reason of ill-health which, in the opinion of the Minister, is likely to be permanent, the Minister may grant him a pension equal to one-eighth of the salary attaching to his office at the time of his ceasing to serve in an established capacity, together with a further one-fortieth of that salary for each year of his service in excess of ten, but any pension so granted shall not exceed one-half of that salary and shall be subject to the provisions of the Pensions (Abatement) Act, 1965 , as though it were a pension under the Superannuation Acts, 1834 to 1963.

(4) Where a person is granted a pension under this section, the Minister may also grant him a lump sum equal to one and one-half times the amount of the pension including any portion surrendered under the next subsection.

(5) A person to whom a pension is granted under this section otherwise than on retirement on the ground of ill-health may surrender portion of the pension in return for a pension for his wife or one other named dependant, and any such surrender shall be subject to the provisions of the Superannuation Act, 1956 , and the regulations made thereunder as though it were a pension granted under the Superannuation Acts, 1834 to 1963.

(6) Where a person to whom this section applies dies after having served as an Appeal Commissioner for a period of not less than five years, the Minister may grant to his legal personal representative a lump sum equal to the salary attaching to his office at the date of his death.

(7) Where a person who has been granted a pension and lump sum under this section dies and the total received and receivable by him and by his estate is less than the salary on which his pension is based, the Minister may grant to his legal personal representative a lump sum equal to the deficiency.

(8) In the case of a person to whom this section applies who, immediately before the commencement of the Income Tax Act, 1967 , was a commissioner appointed under section 67 (1) of the Income Tax Act, 1918, the aggregate of his service under the Income Tax Act, 1918, and his service under the Income Tax Act, 1967 , from the commencement of that Act to the passing of this Act shall be deemed to be service as an Appeal Commissioner.

(9) An award under this section and an award under the Superannuation Acts, 1834 to 1963, shall not be made to or in relation to the same person.