Value-Added Tax Act, 1991 (Act 89 of 1991)
R 385
overspending
| a) | in relation to a vote, means when expenditure under the vote exceeds the amount appropriated for that vote; or |
| b) | in relation to a main division within a vote, means when expenditure under the main division exceeds the amount appropriated for that main division, subject to section 43. |
