12. (1) The Minister may issue guidelines in writing to An tÚdarás for the purposes of this Act.

(2) Guidelines issued under subsection (1) may relate to—

(a) codes of practice for governance or other such codes that may be issued from time to time by a Minister of the Government,

(b) policy guidance or changes in policy, and

(c) changes in prioritisation of commitments in the corporate plan of An tÚdarás under section 20.

(3) In performing its functions under this Act, An tÚdarás shall have regard to any guidelines issued by the Minister under this section.

(4) The Minister may publish guidelines issued by him or her under subsection (1) in such manner as he or she considers appropriate.