In this Act -

"Act of 1997" means the Taxes Consolidation Act 1997;

"Appeal Commissioner" or "Commissioner" means, unless the context otherwise requires, a member of the Commission;

"chairperson" means the chairperson of the Commission;

"Commission" shall be read in accordance with section 3(1);

"establishment day" shall be read in accordance with section 3(2);

"Minister" means the Minister for Finance;