(1) Where a principal notifies the Revenue Commissioners in accordance with section 530C, the Revenue Commissioners shall issue a deduction authorisation to the principal in respect of the relevant payment to which the notification relates.
(2) A deduction authorisation issued under subsection (1) shall -
(a) specify, in accordance with section 530E, the rate of tax to be deducted from the payment, including, as appropriate, zero, and
(b) authorise the principal concerned to deduct a specified sum of tax or no tax from the relevant payment.
(3) At the end of each return period, the Revenue Commissioners shall issue a deduction summary to each registered principal in respect of that return period.
(4) The Revenue Commissioners shall issue deduction authorisations and deduction summaries by electronic means.
(5) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may -
(a) specify the manner by which the Revenue Commissioners shall commu
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