The Minister must make regulations in respect of—
| (b) | the manner of determining the amount of the trade exposure allowance contemplated in section 10; and |
| (c) | carbon offsets contemplated in section 13 regarding— |
| (i) | the projects or activities in respect of which an offset is generated; |
| (ii) | the limitation on the carbon offset allowance; |
| (iii) | offset duration periods; |
| (iv) | the institution, board or body that must administer the offset allowance; |
| (v) | the powers and responsibilities of the institution, board or body contemplated in subparagraph (iv); |
| (iv) | the procedure that must be followed in claiming the offset allowance; |
| (vi) | the records that must be kept in respect of administering the offset allowance; and |
| (vii) | any other matter necessary for the regulation of the utilisation of the carbon offsets. |