(a) The Minister may appoint, with the consent of the Minister for Finance, such and so many -
(i) members of the Garda Síochána nominated for the purposes of this Act by the Commissioner,
(ii) officers of the Revenue Commissioners nominated for the purposes of this Act by the Revenue Commissioners, and
(iii) officers of the Minister for Social Welfare nominated for the purposes of this Act by that Minister,
to be bureau officers for the purposes of this Act.
(b) An appointment under this subsection shall be confirmed in writing, at the time of the appointment or as soon as may be thereafter, specifying the date of the appointment.
(2) The powers and duties vested in a bureau officer for the purposes of this Act, shall, subject to subsections (5), (6), (6A), (6B), (6C) and (7), be the powers and duties vested in the bureau officer, as the case may be, by virtue of -
(a) being a member of the Garda Síochána,
(b) the Revenue Acts or, any provision of any other enactment, whether
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