Finance Act, 1963


52.—(1) The Revenue Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Part of this Act and of enabling them to discharge their functions thereunder and, without prejudice to the generality of the foregoing, the regulations may make provision in relation to all or any of the following matters:

(a) particulars required for registration and the manner in which registration is to be effected and cancelled,

(b) the manner in which and the times at which the tax is to be paid and collected (and it is hereby declared that the procedures for payment and collection may include a procedure for payment and collection by means of stamps affixed to cards),

(c) the manner in which tax is to be recovered in cases of default in payment,

(d) the keeping by persons accountable for tax of accounts and records, and the preserving of such documents and supporting documents,

(e) disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax,

(f) the production to and inspection and removal by persons authorised by the Revenue Commissioners of invoices, receipts, books, records, accounts and other documents for the purpose of satisfying themselves as to whether tax has been duly paid,

(g) the refund of tax paid to the Revenue Commissioners by registered persons in excess of the amount required by law,

(h) the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest,

(i) the remission or refund of tax payable by bookmakers in respect of void and uncollectable bets and bets laid with other bookmakers,

(j) matters consequential on the death of a registered person or his becoming subject to any incapacity,

(k) service of notices,

(l) the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Part of this Act to be performed or discharged by the Revenue Commissioners,

(m) the acceptance of estimates (whether or not subject to subsequent review) of taxable turnover where particulars of actual moneys received are not readily available,

(n) specification of anything referred to, in the First Schedule to this Act, as specified by regulations under this section.

(2) Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Part of this Act and for the adoption of different procedures for different such classes.

(3) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.