3.— (1) The Minister may make regulations for the purposes of the calculation, making, collection, disposal and recovery of deductions made under section 2.

(2) Without prejudice to the generality of subsection (1), the Minister may make provision in regulations under this section for any of the following:

(a) the calculation, deduction and collection of deductions to be made on the basis of the best estimate that can reasonably be made of remuneration likely to be chargeable to tax under Schedule E to the Taxes Consolidation Act 1997 during the period concerned and the averaging of deductions from each public servant over that period;

(b) the deduction, from any grant or vote of, or other payment to, a public service body out of money provided directly or indirectly by the Oireachtas or from the Central Fund or the growing produce of that Fund, of such sum as nearly as can be estimated represents all or some of the deductions under section 2 that will fall due during the period to which the grant, vote or other payment relates and for the issuing of directions by the Minister to the persons concerned;

(c) dealing with any overpayment or underpayment of deductions;

(d) subject to sections 2(3) and 4, the manner in which, and the periods within which, deductions are to be made and deductions, or any class of deductions, are to be paid into or disposed of for the benefit of the Exchequer;

(e) designating the persons or classes of persons liable to account for deductions;

(f) providing details on a periodic basis to persons concerned of the amounts deducted under this Act;

(g) where a person fails to deduct or remit deductions in accordance with this Act and regulations made under this section, the deduction from any grant or vote of, or other payment to, a public service body out of money provided directly or indirectly by the Oireachtas or from the Central Fund or the growing produce of that Fund.