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,