Taxes Consolidation Act 1997 section 898Q

Miscellaneous and supplemental

Section 898Q deals with miscellaneous administrative matters under the EU Savings Directive chapter, including the prescribed form of returns and declarations, delegation of Revenue functions, parliamentary oversight of regulations, and supplemental provisions.

• All returns, certificates, declarations, elections and applications required under the chapter must be in such form as Revenue may require.
• Revenue may nominate any Revenue officer to perform acts and discharge functions authorised under the chapter, except for the making of regulations.
• Every regulation made under the chapter must be laid before Dáil Éireann and may be annulled by resolution within 21 sitting days.
• Regulations may contain such supplemental and incidental matters as Revenue considers necessary for compliance or general administration of the chapter.