Finance (Tax Appeals) Act 2015

Term of office

13. (1) The appointment of a person as a Commissioner shall be on a full-time basis.

(2) A person shall be appointed as a Commissioner for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.

(3) If the circumstances specified in section 8 (7)(a) and (b) apply to a person, then that person may be reappointed as a Commissioner by the Minister for a second term.

(4) The period of that second term shall be such as the Minister determines and specifies in the reappointment but shall not exceed 7 years.

(5) In addition to the limit provided by subsection (2) or (4) concerning the period of a Commissioner’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15 (1) (Commissioner must retire at retirement age) being complied with.