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Finance (Tax Appeals) Act 2015

4 Membership of Commission

(1) The Commission shall consist of such and so many members as the Minister determines and appoints under section 8; each member of the Commission shall be known as an “Appeal Commissioner” and, in this Act, is referred to as a “Commissioner”.

(2) A temporary Commissioner appointed under section 9 shall not be regarded as a member of the Commission, but this is without prejudice to the provisions of that section.