5
L.1. 1962
COPYRIGHT RFGULATlONS, 2010
(2) Despite subregulation (1), a manufacturer, importer or publisher
of a sound or audiovisual recording may with the approval of the Minister
choose an alternative security device to be affixed to a sound recording
or audio visual work manufactured, imported or published by that manu
facturer, importer or publisher.
(3) The approval in subregulation (2) shall be obtained by applica
tion made in writing to the Minister as spec;ified in Form A of the
Second Schedule.
(4) The approval for the use of an alternative security device shall
be as specified in Form B of the Second Schedule.
(5) The Minister in furtherance of sub-regulations (1), (2) and (3)
may set up administrative structures that the Minister considers neces
sary for the management of a security device,
(6) The security device shall attract the fee that the Minister in consul
tation with the Minister for Finance shall determine.
(7) The Internal Revenue Service is responsible for the sale of the
security device designated by the Minister
(8) Where an alternative security device is used no fee shall be paid
for the use of that device.
(9) Income earned from each sound recording or audio visual worK
released into the channels of commerce is subject to inc '.e tax in accor
dance with the Internal Revenue Act, 2000 (Act 592).
(l0) Income tax payable under sub-regulation (9) shall be assessed
by the Commissioner of Internal Revenue and may be paid up front by
the person liable to pay the tax.
(11) The Minister shall deduct Income Tax due and which is un
paid from any moneys to which the person liable to pay the tax is entitled
to from any levies imposed under the Act and the deduction shall be
treated as withholding tax under section 81 of Act 592.
Commercial transaction without security device prohibited
6. A person shall not sell, rent, lend or otherwise distribute to the public
for commercial purposes a sound recording or an audiovisual work unless
the sound recording or audiovisual work has a security device approved
by the Minister affixed to it.
Application for approval to purchase security device
7. (1) Subject to subregulation (5), a person who manufactures, produces,