Chapter III.

Certificates of Qualification.

26. —(1) Where a person (in this subsection referred to as the appointee), who is either (i) a person who has been selected for appointment to an established position under section 17 or (ii) a person to whose proposed appointment to an established position section 20, 21 or 22 applies, has been accepted by the Commissioners as qualified for appointment to the position (in this subsection referred to as the said position) for which he has been selected or to which it is proposed to appoint him (as the case may be)—

(a) the Commissioners shall as soon as may be thereafter, issue a certificate which shall state that the appointee has been accepted by them as qualified for appointment to the said position and the date of such acceptance,

(b) the certificate shall have effect as on and from that date.

(2) A certificate issued under subsection (1) of this section shall be called and known as a certificate of qualification.

(3) Where a certificate of qualification is required by subsection (1) of this section to be issued, the Commissioners may defer the issue thereof until the person in whose favour it is to be issued has taken up the duties of the position.

(4) The Commissioners may—

(a) cancel any certificate of qualification issued in error or as the result of fraud or deceit.

(b) correct errors in a certificate of qualification.

27. —(1) Where—

(a) a person is appointed to an established position, and

(b) the appointment is one to which subsection (3) of section 13 applies,

he shall be deemed from the date of such appointment to possess a certificate of qualification in respect of that position, and the Minister of State by whom the appointment is made shall publish in the Iris Oifigiúil a notice of the appointment which shall state that the appointee is a person to whose appointment subsection (3) of section 13 applies.

(2) Where—

(a) a person is appointed under section 7 or 15 of the Regulation Act to an established position, and

(b) he does not possess a certificate of qualification in respect of that position,

he shall be deemed as from the date of such appointment to possess a certificate of qualification in respect of that position.

(3) Where a person is appointed under subsection (1) of section 67 of the Income Tax Act, 1918, to be a commissioner for the special purposes of the Income Tax Acts, such appointment shall be to an unestablished position, unless the Minister directs that such appointment shall be to an established position, in which case that person shall be deemed, as from the date of his appointment in pursuance of such direction, to possess a certificate of qualification in respect of his position as such commissioner.