Duty on Documents and Transfers Act (Cap. 364), article 22A

22A. (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 thi s Act or of the rules referred to in sub-article (1) contained in a p ublication or circular published by or under the authority of the Commissione r and distributed or made available to persons in general, shall be r ead and construed as one with such rules and shall have the same effect as the rules to the extent that such guidelines, explanations or instr uctions are not in conflict with this Act on the said rules or with guideli nes, *Article 68(2) of the Act as originally enacted. DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 11 explanations or instructions published at a later date and to t he 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 con strued as one with the provis ions of this Act to the extent that t hey are not in conflict with th is Act. Power of Minister to grant exemptions.