48. (1) The Minister may draw up and publish a code of practice (the “code”) and guidelines (including guidelines in relation to matters contained in the code) for the effective and efficient operation of this Act to assist FOI bodies in the performance of their functions under this Act.

(2) The code may include provisions to promote the publication of official and other information held by FOI bodies that might otherwise be the subject of FOI requests.

(3) FOI bodies shall have regard to the code and any guidelines in the performance of their functions under this Act.

(4) Notice of the making of a code under this section shall be published in Iris Oifigiúil as soon as convenient after the making thereof.