Sch 2 para 27
(1) This paragraph applies if the person who is the First Commissioner is a former head of the old commission. (2) The period for which the person is to hold office (apart from this sub-paragraph) is reduced so far as necessary to ensure compliance with the five year rule. (3) The five year rule is that the total of the following must not exceed five years— (a) the period or periods for which the person holds office as the First Commissioner, and (b) the period or periods for which the person is head of the old commission.