27. (1) In exercising its functions under section 26(1) the Agency shall have regard to—

(a) such policy directions as the Minister for Public Expenditure and Reform may issue for the purposes of this paragraph to State authorities from time to time in relation to the financing of public investment projects, and

(b) such policy guidance as the Minister for Public Expenditure and Reform may issue for the purposes of this paragraph to State authorities from time to time in relation to the process, procedures and regulation generally of public private partnership arrangements.

(2) The Minister for Public Expenditure and Reform shall cause a copy of every policy direction and policy guidance issued under subsection (1) to be sent to the Agency.

(3) The provision of advice by the Agency under this Act may include, where appropriate, advice as regards the engaging of consultancy services across the range of technical and other relevant expertise necessary to undertake such projects.