Implementation of Geneva Conventions Act, 2012
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)RegulationsRegulations on the Allowance in respect of trade exposure in respect of carbon tax liability under section 10 of the Carbon Tax Act2. Determining allowance in respect of trade exposure for purposes of determining carbon tax liability |
Subject to regulations 3 and 4, for the purposes of section 10 of the Carbon Tax Act, 2019, a taxpayer that must receive an allowance in respect of trade exposure must determine that allowance in accordance with the table contained in Annexure A by matching the line in the column "Sector Name" with the percentage in the corresponding line of the column "Trade Exposure Allowance ".
