Category: Paragraph 20 (Seventh Schedule) – Amendments to this Schedule

Paragraph 20

 

  1. Item (1)(a) deleted by section 57 of Act 30 of 2000.

 

  1. Item (1)(b) substituted by section 34 of Act 21 of 1994.

 

  1. Item (1)(e) substituted by section 57 of Act 30 of 2000.

 

  1. Item (1)(f) deleted by section 57 of Act 30 of 2000.

 

  1. Item (1)(g) deleted by section 57 of Act 30 of 2000.

 

  1. Item (1)(i) substituted by section 57 of Act 30 of 2000.

 

  1. Subparagraph (1) amended by section 39 of Act 96 of 1985.

 

  1. Seventh Schedule added by section 46 of Act 121 of 1984 and amended by section 30 – section 34 of Act 21 of 1994.

Paragraph 20 (Seventh Schedule) – Amendments to this schedule

Posted on by admin_kmos

20.       AMENDMENTS TO THIS SCHEDULE

 

(1)     The Minister of Finance may by notice in the Gazette amend –

 

(a)     ……….

 

(b)     the provisions of paragraph 5(2) so as to vary the amount specified therein;

 

(c)     the provisions of paragraph 7(4) so as to substitute a different scale for the scale specified therein and so as to vary the amounts specified in the proviso thereto;

 

(d)     the provisions of paragraph 7(7) so as to vary the distance in kilometres specified therein;

 

(e)     the provisions of paragraph 9(3)(a) so as to vary the amount and quantities specified therein;

 

(f)      ……….

 

(g)     ……….

 

(h)     the provisions of paragraph 10(1)(a) so as to vary the amount specified therein;

 

(i)      the provisions of paragraph 10(2) so as to vary the amount specified therein; and

 

(j)      the provisions of paragraph 11(4)(a) so as to vary the amount specified therein.

 

(2)     Any amendment made in terms of subparagraph (1) which is in force immediately before the date of promulgation of the Act of Parliament fixing rates of normal tax for the said year of assessment shall, unless Parliament otherwise provides, lapse on that date, and in such case it shall as from that date cease to have the force of law.