Section 5: Power to make regulations.

The Minister of the Government of the Federation responsible for finance may by regulations provide for the application of this Act, subject to such additions, alterations or omissions as may be specified by the regulations-(a) in cases where a company is amalgamated with or acquired or controlled by or has its business taken over by another company;
(b) in cases where shares are issued in place of the payment of the whole or part of any dividend,
and the regulations may make different provision for different circumstances.