Contingency Fees Act, 1997
R 385.00
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VA : Environmental Levies54A. Imposition of environmental levy |
A levy known as environmental levy shall be —
| (a) | leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No. 1; and |
| (b) | collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019 |
[Section 54A substituted by section 2 of Schedule 3 of Notice No. 800, GG42483, dated 23 May 2019]
