(1)

(a) The Commissioners may make such regulations as they consider necessary or expedient for the purpose of managing the registration of vehicles and managing, securing and collecting vehicle registration tax.

(b) The Commissioners shall not make regulations for a purpose specified in subsection (3).

(2) In particular, but without prejudice to the generality of subsection (1), regulations under subsection (1) may -

(a) prescribe the method of establishment and maintenance of the register,

(b) prescribe the particulars to be declared to the Commissioners under section 131,

(c) prescribe the manner in which a declaration under section 131 shall be made,

(d) [deleted]

(e) prescribe the manner of assigning identification marks under section 131(5),