S.I. No. 191/2010— Natural Gas Carbon Tax Regulations 2010.S.I. No. 191/2010 — Natural GasCarbon Tax Regulations 2010. 2010 191 Notice of the making of this Statutory Instrument was published in“Iris Oifigiúil” of 11th May, 2010.The Revenue Commissioners, in exercise of the powers conferred on them by section 74 of the Finance Act 2010 (No. 5 of 2010), hereby make the following regulations:Citation1. These Regulations may be cited as the Natural Gas Carbon Tax Regulations 2010.Interpretation2. (1) In these Regulations—“Act of 2010” means the Finance Act 2010 (No. 5 of 2010);“proper officer”, in relation to any function referred to in these Regulations, means an officer assigned responsibility for that function in any particular case;“records” means any books, accounts, documents or other recorded information, including information stored by electronic means or in other non-legible form;“tax” means natural gas carbon tax imposed by section 67 of the Act of 2010.(2) A word or expres...