(1) Subject to the provisions of this Act, the Governor General may make regulations—
(a) defining the duties of the Director of Finance and Planning in relation to the determination and collection of the stamp duty payable on any instrument;
(b) for the guidance of the Director of Finance and Planning in respect of the issue of stamps and of the several officers whose duty it may be to examine documents to ascertain that the same are duly stamped or to receive or issue or stamp any document tendered to them;
(c) prescribing such matters with regard to the custody, issue and use of, and the accounting for, the dies, presses and impressed stamps, respectively, as shall seem fit; and
(d) for the better carrying out of the provisions of this Act.
(2) Except where other provision is made, the stamps to be used under this or any other Act imposing a stamp duty shall be impressed or adhesive, as the Governor General may direct by any regulation under this Act, and until otherwise directed the stamps to be used may be either impressed or adhesive.
(Amended by Act 5 of 1978)