118. Delegation of powers and assignment of duties

 

The Minister may, subject to such conditions as he may in each case impose –

 

(a)     delegate any of the powers which may be exercised or assign any of the duties which shall be performed by him in accordance with the provisions of sections 48, 49, 51, 52, 53, 56, 56A, 57, 60 (3), 75 (15), 99 (4), 105 and 113 (4) to the Deputy Minister of Finance;

 

(b)     and for such period as he may specify in each case, delegate any of his powers under this Act (except any power relating to the amendment of any Schedule or the making of any regulation) to the Commissioner.

[Section 118 substituted by section 72 of Act 53 of 1999]