8Directions

8 Directions S. 8(1) substituted by No. 26/2006 s. 4(1), amended by No. 30/2025 s. 4(1). (1) The Minister may give an authority, a public body, an accountable officer or a chief finance officer directions in writing for or with respect to any of the matters for or with respect to which regulations may be made under this Act. Section 59 sets out the matters for or with respect to which regulations may be made under this Act. (2) Directions referred to in subsection (1) must not be inconsistent with this Act or the regulations. S. 8(3) inserted by No. 26/2006 s. 4(2). (3) Directions— (a) may be of a general or limited application; (b) may differ according to differences in time, place or circumstances; (c) may confer a discretionary authority or impose a duty on a specified person or class of person; (d) may provide in a specified case or class of case for the exemption of persons or things or class of persons or things from any of the provisions of the directions, whether unconditionally or on specified conditions and either wholly or to such an extent as is specified. S. 8(4) inserted by No. 26/2006 s. 4(2). (4) A direction may adopt, apply or incorporate the whole or any part of a statement of accounting standards or statement of accounting practice issued at any time before the direction is made by all or any of the persons or bodies referred to in section 59(3). S. 8(5) inserted by No. 26/2006 s. 4(2). (5) For the avoidance of doubt, the power to make directions under subsection (1) extends to directions with respect to money in a Trust Account in the Trust Fund that is established by or under another Act. S. 8(6) inserted by No. 30/2025 s. 4(2). (6) A person or body given a direction under subsection (1) must comply with the direction. S. 8A inserted by No. 21/2024 s. 5.