(1) The Bank shall prepare, in such form and manner as it considers appropriate, guidelines for the purpose of providing practical guidance for persons to whom subsection (1) or (2) of section 53C applies relating to the application and operation of this Part.
(2) The guidelines may include different provisions in respect of different classes of persons to whom subsection (1) or (2) of section 53C applies.
(3) The Bank shall publish guidelines prepared under subsection (1) -
(a) by notice in Iris Oifigiúil, and
(b) on a website maintained by or on behalf of the Bank.
(4) A person to whom subsection (1) or (2) of section 53C applies shall have regard to any guidelines published by the Bank under this section.