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Regulations as to payment of contributions.
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33.—(1) The Minister may make regulations providing for any matters incidental to the payment and collection of contributions under this Part and in particular for—
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(a) payment of contributions by means of adhesive stamps (to be known as redundancy stamps) affixed to cards (to be known as redundancy cards) or otherwise, and for regulating the manner, times, and conditions in, at, and under which redundancy stamps are to be affixed or payments are otherwise to be made;
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(b) the issue, custody, production, and surrender of redundancy cards and the replacement of redundancy cards which have been lost, destroyed, or defaced;
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(c) treating, for the purpose of any right under this Act, 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 this Act, of contributions;
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(e) the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by way of contributions.
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(2) Regulations may be made under this section to provide for the payment of contributions by a method other than redundancy stamps, and such regulations may provide for offences and for the recovery on summary conviction of such offences of fines not exceeding specified amounts not exceeding fifty pounds, together with, in the case of continuing offences, further such fines in respect of each of the days on which the offences are continued.
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(3) Regulations under this section may provide for the payment of contributions, at the option of the person liable to pay, by a method (hereinafter referred to as the other method) other than a method mentioned in subsection (1) or (2) and, if the other method involves any departments of State in greater administrative expense than would be incurred if the contributions were paid by the method prescribed in regulations made under subsection (1) or (2), the regulations under this subsection may include provision for the payment to the Minister by any person who adopts the other method, and for the recovery by the Minister, of prescribed fees.
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(4) The Public Offices Fees Act, 1879, shall not apply in respect of the fees referred to in subsection (3) 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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