S.L. 123.55 Art. 47Guidelines.

(1) Any guidelines, explanations or instructions relating to benefits to which these rules refer contained in a publication or circular published by or under the authority of the Commissioner and distributed or made available to employers or to taxpayers in general, shall be read and construed as one with these rules and shall have the same effect as these rules to the extent that they are not in conflict with any rules prescribed, or guidelines, explanations or instructions published at a later date and to the extent that -

(a) they give a definition of any term or an interpretation of any provision contained in these rules;

(b) they determine the manner in which any provision of these rules is to be applied;

(c) they determine any matter which in accordance with these rules may be determined by or is subject to the approval or the discretion of the Commissioner.

(2) The provisions of sub-rule (1) are without prejudice to any power of the Commissioner to determine any matter in the manner provided in any other rule.