Taxes Consolidation Act 1997 Schedule 23, paragraph 5

Regulations

Paragraph 5 of Schedule 23 empowers the Revenue Commissioners to make regulations for the purpose of carrying Chapter 1 of Part 30 and Schedule 23 into effect.

• Revenue may make regulations generally for the purposes of Chapter 1 of Part 30 (occupational pension schemes) and Schedule 23.
• Any regulation made must be laid before Dáil Éireann as soon as practicable after it is made.
• Dáil Éireann may annul a regulation by resolution within the next 21 sitting days after it is laid before it.
• Annulment does not affect the validity of anything already done under the regulation before it was annulled.