Section 112

Regulations 

(1) The Cabinet Secretary may make Regulations for the better carrying into effect of the provisions of this Act.

(2) Without prejudice to the generality of subsection (1), the Regulations may—

• (a) prescribe conditions and procedures for registration; 
• (b) provide for the submission of returns and the place at which returns are to be submitted and tax to be paid; 
• (c) prescribe offence and penalties thereto; 
• (d) provide rules and procedure for collection of unpaid tax by distrait.
• (e) prescribe any other thing required to be prescribed.

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