Finance (Tax Appeals) Act 2015
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Disqualification of Commissioner | ||
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18. (1) A Commissioner shall cease to hold office on— | ||
(a) being adjudicated bankrupt, | ||
(b) making a composition or arrangement with creditors, | ||
(c) being convicted, on indictment, of an offence, or | ||
(d) ceasing to be ordinarily resident in the State. | ||
(2) Where a Commissioner— | ||
(a) is nominated as a member of Seanad Éireann, | ||
(b) is nominated to stand as a candidate for election as a member of either House of the Oireachtas or to the European Parliament, | ||
(c) is regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act 1997 as having been elected to the European Parliament to fill a vacancy, or | ||
(d) is or becomes a member of a local authority, | ||
he or she shall thereupon cease to hold office. | ||
(3) A person who is, for the time being, entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a Commissioner. |