Municipal Demarcation Act, 1998
R 385
Petroleum Pipelines Levies Act, 2004 (Act No. 28 of 2004)5. Levy imposition to lapse after five years |
| 1) | Subject to subsection (2), any levy imposed in terms of section 2(1)(a) lapses five years after the day on which it was introduced. |
| 2) | The Minister must, at least three months but not more than 12 months before the day on which an imposition of a levy contemplated in section 2(1)(a) would otherwise lapse, on written request of the Authority and with the concurrence of the Minister of Finance, give the Authority in writing approval or disapproval of a re-imposition of such levy and, in the event of disapproving the re-imposition, also give reasons for the disapproval thereof. |
| 3) | Before approving a re-imposition contemplated in subsection (2), the Minister must commission a review of the performance of the Authority as contemplated in section 6. |
