(1) The Revenue Commissioners may, with the consent of the Minister for Finance, make regulations -
(a) [deleted]
(b) [deleted]
(c) [deleted]
(d) [deleted]
(e) [deleted]
(f) [deleted]
(g) [deleted]
(h) specifying the circumstances in which a person is not to be treated as a promoter in relation to a disclosable transaction,
(i) specifying the procedure to be adopted in giving effect to this Chapter, in so far as such procedure is not otherwise provided for, and providing generally as to the administration of this Chapter including -
(i) the form and manner of delivery of information to be provided under the regulations, and
(ii) such supplemental and incidental matters as appear to the Revenue Commissioners to be necessary, and
(j) specifying transactions which are not disclosable transactions.
(2) [deleted]
(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
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