Cap. 364 ст. 22ARules for the carrying out of the provisions of this Act.

(1) The Minister responsible for finance may from time to time make rules generally for carrying out the provisions of this Act and for such matters as are authorised by this Act to be prescribed.

(2) Any guidelines, explanations or instructions relating to this Act or of the rules referred to in sub-article (1) contained in a publication or circular published by or under the authority of the Commissioner and distributed or made available to persons in general, shall be read and construed as one with such rules and shall have the same effect as the rules to the extent that such guidelines, explanations or instructions are not in conflict with this Act on the said rules or with guidelines,

*Article 68(2) of the Act as originally enacted. 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 this Act or the rules;

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

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

(3) The Commissioner shall by means of instructions make available those forms and notices which shall be used in terms of this Act.

(4) The Commissioner may make available guidelines to explain those forms and notices which shall be used in terms of this Act and they shall be read and construed as one with the provisions of this Act to the extent that they are not in conflict with this Act.