(1) The Minister shall designate-
(a) one of the appeals officers who is an officer of the Minister to be the Chief Appeals Officer, and
(b) one or more of the other appeals officers (not being an officer designated under paragraph (a)) who are officers of the Minister to act as the deputies for the Chief Appeals Officer when the Chief Appeals Officer is not available.
(2) An appeals officer who is designated by the Minister under subsection (1) to act as deputy for the Chief Appeals Officer shall, when so acting be referred to as the Deputy Chief Appeals Officer.