Finance (Tax Appeals) Act 2015
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Temporary Commissioners | ||
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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. |