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(5) This subsection applies to a person appointed as a Commissioner who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997.

Each record held by the Appeal Commissioners appointed in accordance with section 850 of the Act of 1997, being a record held by them immediately before the establishment day, shall, and on and from that day, be taken to be held by the Commission.

(a) by deleting section 850,

(6) Notwithstanding subsection (2), the Minister may appoint as a Commissioner a person who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997.

section 850 of the Taxes Consolidation Act, 1997

section 850(1) of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997