848AE Regulations (Part 36B).

(1) The Revenue Commissioners may make regulations providing generally as to the administration of this Part and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision—

(a) as to the manner in which an administrator is to be registered under section 848AD,

(b) as to the manner in which a return is to be made under section 848AB, and how errors in such a return are to be corrected,

(c) as to the manner in which a return is to be made under section 848AC, and how errors in such a return are to be corrected,

(d) as to the manner in which tax credits are to be claimed and paid,

(e) as to the period for which the documents referred to in ^[2]>section 848G^<[2][2]>section 848AG^<[2] are required to be retained, and

(f) as to the manner in which the Revenue Commissioners may examine the procedures put in place by an administrator to ensure compliance with the provisions of this Part.

(2) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.