32. (1) Irish Water shall, as soon as practicable after the transfer day, prepare and submit to the Commission a code or codes of practice in accordance with this section.

(2) A code of practice under this section shall make provision in relation to the following:

(a) standards in relation to the performance by Irish Water of its functions;

(b) billing by Irish Water of persons in respect of water services provided;

(c) methods of payment of water charges;

(d) the provision of information to customers of Irish Water for the purposes of enabling customers to communicate with Irish Water;

(e) the making of complaints to Irish Water by customers in relation to the provision of water services, the standards of such F25[services, a notice under section 53D(1) (inserted by section 11 of the Water Services Act 2017) of the Act of 2007 or the contesting] of the amount of a charge;

F26[(ee) the making of complaints to Irish Water by persons in relation to a refund under section 3C (inserted by section 22 of the Water Services Act 2017) of the Water Services Act 2014;]

F27[(ef) the making of complaints to Irish Water by customers in relation to an allowance under section 53E (inserted by section 12 of the Water Services Act 2017);]

F28[(eg) the making of complaints to Irish Water by customers in relation to an exemption under section 53F (inserted by section 13 of the Water Services Act 2017);]

(f) the recording of matters to which paragraph (e) relates including retention of records to which that paragraph relates;

(g) any other matters that the Commission considers necessary and appropriate to secure the interests of customers of Irish Water.

(3) The Commission may—

(a) approve a code of practice under this section with or without modification, or

(b) refuse to approve such a code of practice.

(4) Irish Water shall publish a code of practice approved under this section on the internet.

(5) The Commission may direct Irish Water to comply with a code of practice approved under this section or a provision of a code of practice so approved.

(6) Irish Water shall comply with a direction under subsection (5).