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Carbon Tax Act, 2019 (Act No. 15 of 2019)


Regulations under section 19 of the Carbon Tax Act

Part V : Offset registry

7. Maintaining, overseeing of offset registry and access to offset registry


The administrator must—

(a) maintain and oversee, or cause to be maintained and overseen, the offset registry; and
(b) at all times provide the Minister of Finance and the Commissioner for the South African Revenue Service with ready access to the offset registry.