54D.    Rebates, Refunds and Drawbacks

 

The Minister may, notwithstanding anything to the contrary contained in this Act, provide under section 75(15) for a rebate, refund or drawback of any environmental levy in an item of a separate Part of Schedule No. 3, 4, 5 or 6, which shall be deemed to be an amendment of such Schedule, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.

[Section 47F renumbered to 54D by section 32 of Act 16 of 2004 effecive on 1 June 2004]