(1) The Revenue Commissioners may make regulations -
(a) for the conduct of appeals against assessments and decisions on claims under the Capital Gains Tax Acts;
(b) entitling persons, in addition to those who would be so entitled apart from the regulations, to appear on such appeals;
(c) regulating the time within which such appeals or claims may be brought or made;
(d) where the market value of an asset on a particular date or an apportionment or any other matter may affect the liability to capital gains tax of 2 or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions;
(e) authorising an inspector or other officer of the Revenue Commissioners, notwithstanding the obligation as to secrecy imposed by the Income Tax Acts or any other Act, to disclose -
(i) to a pers
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