27.— (1) The Minister may, at any time, issue guidelines in writing to the Authority regarding any of its functions under this Act. The Authority shall have regard to such guidelines in the performance of its functions.

(2) The Minister may issue guidelines in writing to a subsidiary of the Authority. The subsidiary shall have regard to such guidelines.

(3) Where the Minister issues a guideline under this section a notice of the issuing of the guideline and the details of it shall be—

(a) laid before each House of the Oireachtas, as soon as may be, after it is given, and

(b) published in the Iris Oifigiúil within 28 days of giving it and in such other manner as the Minister considers appropriate (including on the internet).