S.L. 372.34 Art. 1Citation and scope.    Cap. 364. Cap. 372. Cap. 406.

(1) The title of these rules is the Determination of Additional Penalty Rules.

(2) The scope of these rules is to establish the manner in which the additional penalty shall be determined for the purposes of article 68 of the Duty on Documents and Transfers Act, article 52A of the Income Tax Management Act and article 84A of the Value Added

Tax Act.