(1) Subject to subsections (2) and (4), the appointment of a person as a Commissioner shall be subject to such terms and conditions as the Minister, after consultation with the Minister for Public Expenditure and Reform, determines.

(2) There shall be paid to each Commissioner, other than the chairperson, such remuneration as the Minister for Public Expenditure and Reform may from time to time determine.

(3) A Commissioner shall not hold any other office (other than, in the case of the chairperson, the office of chairperson) or employment in respect of which emoluments are payable or carry on any trade, business or profession.

(4) In relation to a person to whom subsection (5) applies, the terms and conditions of his or her appointment as a Commissioner shall, notwithstanding subsections (1) and (2), not be different from those to which the office of Appeal Commissioner referred to in subsection (5) was, immediately before the establishment day, subject.

(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.