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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Part X - Miscellaneous

82. Amendment of Stamp Duties Act - section 24

 

(1) Amends section 24 of the Stamp Duties Act, No. 77 of 1968, as follows:-paragraph (a) deletes subsection (1); paragraph(b) substitutes subsection (2)(a); and paragraph (c) deletes subsections(2A), (3), (4), (5), (6), (7), (8) and (8A).

 

(2) Subsection (1) shall come into operation on the commencement date: Provided that any stamp duty or other amount which but for such amendments would have been capable of being levied or recovered under subsection (4) of the said section 24 in respect of policies, certificates of insurance and endorsements thereon executed before that date and renewals thereof falling due before that date shall be levied, paid and recovered as if the said amendments had not been effected.