2014 FrNA.'-'CE 20 (No. 2) 2014 (b) in respect of any action resulting in the detention, seizure or forfeiture of any property or goods, which action commenced on or before the l st October, 2014; (c) in respect of any other tax irregularities which had both been identified and the taxpayer notified of them, on or before the 1st October, 2014. Payment conditions (1) When an amnesty is granted, the covered taxes due shall be payable as set out on the payment schedule form as determined by the Commissioner-General, and, save as may otherwise be allowed or directed by the Commissioner-General under subsection (2), is to be paid no later than the 31st March, 2015. (2) Despite subsection ( l), the Commissioner-General may extend the payment period beyond the 31st March, 20 i 5, in cases where there was any delay- 21 (a) in the processing of applications submitted within the period commencing on the 1st October, 2014. and ending on the 31st March, 2015; or (b) occasioned by the settlement of disputes in connection with this Part that arose but were not settled within the foregoing period. Withdrawal of amnesty The amnesty granted to any applicant shall be withdrawn and thereby nullified if- 22 (a) the applicant makes any false declaration to the Authority in applying for the amnesty; or (b) the applicant fails to pay the covered tax liabilities in full and by the due dates set out in the payment schedule form. Powers of Commissioner-General (1) The Commissioner-General shall have the authority to do anything necessary for the efficient and effective application or implementation of this Part. (2) Without prejudice to the generality of subsection (1), the CommissionerGeneral may delegate his or her functions under this Part to a task force, division or unit within the Authority, existing or set up specifically to implement the provisions of this Part. 23 Regulatory powers of Minister (1) The Minister may make regulations prescribing all matters which by this Part are required or permitted to be prescribed or which, in his or her opinion, are necessary or convenient to be prescribed for carrying out or giving effect to this Part. (2) Without derogating from the generality of subsection (1) regulations may provide for- (a) such forms as may be necessary for the application or implementation of this Part; (b) the manner in which applications for amnesty shall be made and what supporting documents must be produced in support of such applications. 219 No.8