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Regulations as to payment of contributions.
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8.—(1) Subject to the provisions of this Act, regulations may provide for any matters incidental to the payment and collection of contributions and in particular for—
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(a) payment of contributions by means of adhesive stamps (in this Act referred to as insurance stamps) affixed to cards (in this Act referred to as insurance cards) or otherwise, and for regulating the manner, times, and conditions in, at, and under which insurance stamps are to be affixed or payments are otherwise to be made;
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(b) the issue, custody, production, and surrender of insurance cards and the replacement of insurance cards which have been lost, destroyed, or defaced;
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(c) treating, for the purpose of any right to benefit, contributions paid after the due dates as paid on those dates or on such later dates as may be prescribed, or as not having been paid;
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(d) the recovery (without prejudice to any other remedy), on prosecutions brought under or by virtue of this Act, of contributions.
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(2) Regulations for the purposes of this section providing for the payment of contributions, at the option of the persons liable to pay, either—
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(a) by means of insurance stamps, or
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(b) by some alternative method, the use of which involves greater expense in administration to the departments of State concerned than would be incurred if the contributions were paid by means of insurance stamps,
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may include provision for the payment to the Minister by any person who adopts any alternative method, and for the recovery by the Minister, of the prescribed fees.
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(3) The Public Offices Fees Act, 1879, shall not apply in respect of the fees referred to in subsection (2) of this section and all such fees shall be collected and taken in such manner as the Minister for Finance directs from time to time and shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of that Minister.
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