The Principal Act is amended by the insertion of the following Part after section 10:

"Part 2A Office of the Protected Disclosures Commissioner

10A. Establishment of Office of the Protected Disclosures Commissioner

(1) There is hereby established an office to be known, in the Irish language, as Oifig an Choimisinéara um Nochtadh Cosanta and, in the English language, as the Office of the Protected Disclosures Commissioner and the holder of the office shall be known as the Protected Disclosures Commissioner (in this Act referred to as the 'Commissioner').

(2) The holder of the office of Commissioner shall be the person who, for the time being, holds the office of Ombudsman.

(3) The Commissioner shall be a corporation sole with perpetual succession and an official seal and with power -

(a) to sue and be sued, and

(b) with the consent of the Minister and the Minister for Finance, to acquire, hold and dispose of land or an interest in land, and to acquire, hold and dispose of any other property.

(4) The Commissioner shall be independent in the performance of his or her functions.

(5) The Commissioner shall have all such powers as are necessary or expedient for, or incidental to, the performance of his or her functions under this Act.