Cap. 364 чл. 22Power to make regulations.

(1) The Minister may make regulations for securing the payment of duty and generally for giving effect to the provisions of this Act, and in particular, but without prejudice to the generality of the foregoing -

(a) for regulating the payment of duty on any category of documents otherwise than at the office of the Commissioner;

(b) for ordering the registration or the giving of a notice of any class of documents chargeable with duty, and for prescribing the form of such registration or notice, the time within which such registration or notice must be given, the persons bound to make or give the same, the office in or to which the registration or notice is to be made or given and the civil effects and sanctions consequent upon the default of such registration or notice;

(c) for regulating the manner in which duty on any particular category of documents is to be denoted;

(ca) for extending all or part of the provisions of this Act, including any regulations thereunder to any exclusive economic zone area or environment protection area as defined in the Exclusive Economic Zone Act and making, amending, substituting or repealing rules or regulations, prescribing or otherwise providing for matters contemplated under this Act, in respect of such areas;

(d) for prescribing anything that may be prescribed in accordance with the provisions of this Act.

(2) The regulations may provide for the imposition of a penalty of not more than two thousand and three hundred euro (€2,300) for any failure to comply therewith, which penalty shall be recoverable as is provided in article 16. *

(3) Until such time as regulations are made under this Act, regulations made under the Duty on Documents Act or any law saved thereunder, shall, where applicable be deemed to have been made under this Act.