Electronic Transactions Act, No. 19 of 2006 15 CHAPTER VI MISCELLANEOUS 23. The provisions contained in this Act shall not apply to — Restriction on application of the Act. (a) the creation or execution of a will, or any other testamentry disposition by whatever name calld ; (b) a license for a Telecommunication system issued under subsection (6) of section 17 of the Telecommunications Act, No. 25 of 1991 ; (c) a Bill of Exchange as defined in subsection(1) of section 3 of the Bills of Exchange Ordinance (Chapter 82) ; (d) a Power-of-Attorney as defined in section 2 of the Power of Attorney Ordinance (Chapter 122) ; (e) a Trust as defined in the Trusts Ordinance (Chapter 87) excluding a constructive, implied and resulting trust ; (f) a contract for sale or conveyance of immovable property or any interest in such property ; (g) or any other document act or transaction specified by the Minister by regulations made under section 24. 24. (1) The Minister may, in consultation with the Minister in Charge of the subject of Information and Communication Technology, make regulations in respect of any matter required or authorized by this Act to be made, or for the purpose of carrying out or giving effect to the objectives of this Act, as specified in subsection (2). Regulations.