(1) Subject to subsection (2), redundancy stamps shall be prepared and issued in such manner as the Revenue Commissioners, with the consent of the Minister for Finance, may direct, and the said Commissioners may, by regulations made by them, provide for applying, with the necessary adaptations, in relation to redundancy stamps, all or any of the provisions (including penal provisions) of the following enactments -
sections 21, 35 and 36 of the Inland Revenue Regulations Act, 1890, the Stamp Duties Management Act, 1891, section 9 of the Stamp Act, 1891 and section 65 of the Post Office Act, 1908,
and may, with the consent of the Minister for Posts and Telegraphs, provide for the sale of redundancy stamps through the Post Office.
(2) The Government may by order provide that any powers and duties of the Revenue Commissioners with reference to redundancy stamps shall be exercised and performed by the Minister for Posts and Telegraphs, either to the exclusion of the Revenue Commissioners or
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