Section 35, The National Revenue Authority Act, 2002

(1) With effect from the commencement of this Act, such employees of the Department of Customs and Excise and the Income Tax Department as shall be specified by the Minister in writing are transferred to the Authority without prejudice to any entitlement to pension, gratuity or other vested or accrued rights from their previous employment; and on such terms and conditions of service no less favourable as were applicable to them in their previous employment. [Margin: Transfer of certain employees to Authority.] (2) Any person transferred to the Authority under subsection (1)— (a) shall be subject to the disciplinary control of the Authority and shall be governed by any code of conduct or discipline made by the Authority under section 38; and the Authority shall have the power to terminate the appointment of any person so transferred who is not able to perform assigned functions to the satisfaction of the Authority; (b) may accept to continue in the employment of the Authority, subject to such other terms and conditions of service as may be determined by the Board under section 22.