Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

In terms of the Tax Appeals Commission we would have two chairpersons. Would it be a requirement that the other chairperson would have to stand down during a period of incapacity or would two chairpersons be appointed? Would there be a point at which there are two chairpersons, legally? The provision should only provide for an acting chairperson as opposed to a chairperson. I believe one can only have one chairperson at any point in time.