Youth Employment Agency Act, 1981

Regulations and recovery of levy.

20.—(1) Subject to the provisions of this Act, the Minister may by regulations provide in relation to levy payable pursuant to section 17 or 18 of this Act for—

(a) the determination of liability for levy,

(b) the time and manner of payment of levy,

(c) the collection and the recovery of, and the furnishing of information in relation to, levy,

(d) the estimation of amounts due in respect of levy and the review of such estimates,

(e) adjustment in any case of underpayment or overpayment of levy,

(f) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (e) of this subsection.

(2) Without prejudice to the generality of subsection (1) of this section, regulations under this section may provide for—

(a) the assignment of any function relating to any matter referred to in subsection (1) of this section to the Collector-General,

(b) the assignment of any function relating to any matter referred to in subsection (1) of this section to a health board,

(c) the inspection of records by or on behalf of the Revenue Commissioners.