s 98 The Special Commissioners and the Clerk
(1) For the purposes of this Act there shall be three or more Special Commissioners of Income Tax and a Clerk to the Special Commissioners. (2) The Special Commissioners shall be appointed by the Yang di-Pertuan Agong. (3) The Special Commissioners shall include such number of persons with judicial or other legal experience (that is to say, experience as an advocate, as a member of the judicial and legal service or as the holder of an office to which the Judges Remuneration Act 1971 [Act 45], applies) as may be necessary for the purposes of paragraph 1 of Schedule 5; and, if the Yang di-Pertuan Agong considers it expedient to do so, he may appoint one of those persons to be the Chairman of the Special Commissioners. (4) Each Special Commissioner— (a) shall hold office for such period and on such terms (including terms as to remuneration and allowances) as may be specified by the Minister; and (b) shall be deemed to be a public servant within the meaning of section 21 of the Penal Code [Act 574]. (5) The office of the Clerk shall be a federal public office.