107Content of position statements

107 Content of position statements (1) A position statement of the Authority may state— (a) the Authority's opinion on how a provision of this Act or the regulations would apply to a class of persons or to a set of circumstances; or (b) how the Authority would exercise a discretion under a provision of this Act or the regulations. (2) For the purposes of subsection (1)(b), the Authority exercises a discretion if the Authority— (a) forms an opinion as to the existence of a fact; or (b) attains a state of mind; or (c) makes a determination; or (d) exercises a power; or (e) refuses or fails to do any of those things. S. 108 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).