23Deputy Commissioner may act temporarily as Chief Commissioner in certain circumstances

23 Deputy Commissioner may act temporarily as Chief Commissioner in certain circumstances (1) This section applies at any time— (a) during a vacancy in the office of Chief Commissioner; or (b) during a period when the Chief Commissioner is absent from duty or, for any other reason, is unable to perform the duties of office— other than a time during which the appointment of an Acting Chief Commissioner under section 18 is in effect. (2) If this section applies, a Deputy Commissioner may make a written declaration to the Minister. (3) After making a declaration under subsection (2), the Deputy Commissioner may act as the Chief Commissioner and, for that purpose, has all the powers and must perform all the duties of the Chief Commissioner, until the first of the following occurs— (a) an Acting Chief Commissioner is appointed under section 18; or (b) the Chief Commissioner resumes duty; or (c) the period of 72 hours after the making of the declaration expires.