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

Part X – Miscellaneous

86A. Provisions relating to special economic zones

[Section 86A substituted by section 30(1)(a) of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]

 

Where a provision of the Customs and Excise Act, the Manufacturing Development Act, 1993 (Act No. 187 of 1993), or the Special Economic Zones Act, or a regulation made thereunder governing the administration of special economic zones including a matter relating to the liability for or levying of value-added tax or a refund thereof or a supply of goods or services subject to tax at the zero-rate is inconsistent or in conflict with a provision of this Act, the provision of this Act will prevail.

 

[Section 86A substituted by section 30(1)(a) of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]