Oireachtas Joint and Select Committees

Thursday, 10 October 2019

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Committee Stage

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Section 5 refers to the appointment of a chairperson to the commission. The chairperson will have specific designated functions under law, including annual reports and so on. Section 5(4E) refers to the temporary incapacity of a chairperson. I presume this makes sense, given the statutory function that we assign to it, that if the chairperson is not available those functions will need to be carried out by "another Commissioner", who will be appointed chairperson. I seek clarity on this matter as the legislation allows for one chairperson. Section 5(4E) states:

Where the chairperson is for any reason temporarily unable to act as chairperson, the Minister may appoint another Commissioner to be the chairperson for the duration of that inability and the Commissioner so appointed may, for that duration, perform all of the functions assigned to the chairperson.

The option may not be needed but this is an acting chairperson made into a chairperson. In this circumstance, we would legally have two chairpersons, on which I seek a clarification.

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