Customs and Excise Amendment Act 12 of 1977

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12 of 1977

Customs and Excise Amendment Act, 1977 (No. 12 of 1977)

Act

  • to amend the Customs and Excise Act, 1964, so as to make new provision regarding payments by the Government of the Republic to the government of any territory in Africa in terms of any agreement concluded onder section 51 (1) of the said Act.

(English text signed by the State President.)
(Assented to 8 March 1977.)

Be it enacted by the State President, the Senate and the House of Assembly of the Republic of South Africa, as follows:-

Amendment of section 51 of Act 91 of 1964, as amended by section 7 of Act 51 of 1966, section 1 of Act 89 of 1971 and section 5 of Act 103 of 1972.

1. Section 51 of the Customs and Excise Act, 1964, is hereby amended by the substitution for subsection (2) of the following subsection: 

"(2) Payments made by the government of any territory to the Government of the Republic in terms of any agreement concluded under the provisions of subsection (1) shall accrue to the State Revenue Fund and payments by the Government of the Republic to the government of any territory in terms of any such agreement shall be made as a drawback of revenue as a charge to the State Revenue Fund.''.

Short title.

2. This Act shall be called the Customs and Excise Amendment Act, 1977.

Commencement

16 March 1977

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