Sch 8 para 2
(1) Subject to the provisions of this Schedule, a Commissioner shall hold office in accordance with the terms of his appointment. (2) A Commissioner shall not be appointed— (a) in the case of the Chief Commissioner, for more than five years at a time; and (b) in any other case, for more than three years at a time. (3) A person may resign as a Commissioner, as the Chief Commissioner or as a Deputy Chief Commissioner by notice in writing to the Secretary of State. (4) The Secretary of State may dismiss a person from his office of Commissioner, Chief Commissioner or Deputy Chief Commissioner if satisfied— (a) that he has without reasonable excuse failed to discharge his functions for a continuous period of three months beginning not earlier than six months before the day of dismissal; (b) that he has been convicted of a criminal offence; (c) that a bankruptcy order has been made against him, or his estate has been sequestrated, or he has made a composition or arrangement with, or granted a trust deed for, his creditors; or (d) that he is unable or unfit to carry out his functions.