The Minister of Justice and Correctional Services has, in consultation with the Minister of Finance, under section 15 of the Companies Act, 1973 (Act No. 61 of 1973), read with Item 9 of Schedule  5  of  the  Companies  Act,  2008  (Act  No.  71  of  2008)  and  regulation  41  of  the Companies Regulations, 2011, made the regulations contained in the Schedule.