Cap. 368 чл. 20Power to make rules and regulations. 

(1) The Minister may, with the concurrence of the

Minister responsible for finance, by rules published in the Gazette:

(a) amend or substitute the First, Second or Third

Schedule provided that no such amendment or substitution shall have the effect of increasing the tax charged in accordance with the said Schedules;

(b) amend or substitute the Fourth Schedule even if such amendment will have the effect of increasing the fees charged in accordance with the said Schedule; and

(c) classify, substitute or modify the category of motor vehicles which may be registered in Malta.

(2) The Minister may make such regulations as he considers necessary for securing the payment and collection of the tax and generally for giving effect to the provisions of this Act and in particular, but without prejudice to the generality of the foregoing, for prescribing -

(a) the form on which any notice required by this Act is to be given, the time within which such notice is to be given, the particulars which are to be provided in such notice and the documents that are to be submitted with such notice;

(b) the amount, the form and the manner in which any deposit is to be made or any security is to be given;

(c) the conditions under which any authorization may be granted under this Act including the requirement for any deposit or security;

(d) any thing that may be prescribed under the other articles of this Act.