(1) The Minister may by regulation prescribe an employer or class of employer to which sections 4B to 4E (in so far as they are in operation) apply, and those sections shall apply to employers or classes of employers so prescribed.

(2) The Minister may by regulation prescribe a person or class of person (whether or not such person is an employer) to whom section 4F (in so far as it is in operation) applies and that section shall apply to persons or classes of person so prescribed.

(3) When making regulations under subsection (1), the Minister -

(a) shall have regard to the following:

(i) whether or not employers to which the regulations relate are carrying on a business in the State in relation to which the payment of tips or gratuities by customers typically applies;

(ii) the likely impact of such regulations on employment, either generally or in the particular economic sector to which the regulations relate;

(iii) the impact on the welfare of employees of sections 4B to 4E not applying to their employers;