(1) Where a person is required under this Chapter or under regulations made under this Chapter to -
(a) deliver a return,
(b) give or furnish a certificate,
(c) make a declaration or election,
(d) make an application,
the return, certificate, declaration, election or application is to be made, given or furnished in such form as the Revenue Commissioners may require.
(2) The Revenue Commissioners may nominate any Revenue officer to perform any acts and discharge any functions authorised by this Chapter or by regulations made under this Chapter to be performed or discharged by the Revenue Commissioners apart from the making of regulations under this Chapter.
(3) Every regulation made under this Chapter 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 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled according
…