116 Regulations

Summary

This section empowers the Revenue Commissioners to make regulations which may be necessary for giving effect to the Act. Every such regulation must be laid before Dáil Éireann.

Details

(1) This provision enables the Revenue Commissioners to make such regulations as are necessary for giving effect to the Act and for enabling them to discharge their functions under the Act.

(2) Every regulation must be laid before Dáil Éireann as soon as possible after it has been made. It may be annulled by a resolution of Dáil Éireann passed within 21 sitting days of the Dáil after the regulation is placed before it. However, this will not affect the validity of anything done under that regulation.

Relevant Date: Finance Act 2015