(1) The Minister may make rules for facilitating the operation of this Act.

(2) Without prejudice to the generality of subsection (1), the Minister may make rules-

(a) providing for returns to be made in cases other than those referred to in section 13 and specifying the persons by whom the returns are to be made and the information to be contained therein;

(b) prescribing, except where section 57 (1) applies, any other thing required by this Act to be prescribed.