(1) The Revenue Commissioners may make regulations for the purposes of the proper implementation and administration of this Part, and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision -
(a)for requiring a person who pays or proposes to pay relevant emoluments to notify the Revenue Commissioners that the person is an employer;
(b) for requiring any employer making any payment of relevant emoluments, when that employer makes the payment, to make a deduction or repayment of universal social charge calculated by reference to such rate or rates of charge for the tax year as may be specified;
(c) for the deduction of universal social charge at whatever rate or rates are specified for a tax year in such cases or classes of cases as may be provided for by the regulations;
(d) for specifying the manner in which deductions or repayments of universal social charge are to be made from any payment of relevant emoluments made by an emplo
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