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AI summary
The notice amends item 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991. It says the further proviso is aligned to the corresponding rebate item in Part 1 of Schedule 4 to the Customs and Excise Act, 1964, and sets out the substituted wording for the item.
This may be relevant to VAT and customs practitioners because it concerns a Schedule 1 item and its alignment with a customs rebate item.
Evidence from source
I, Enoch Godongwana, Minister of Finance, hereby determine that the further proviso to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Act be aligned to the further proviso to rebate item 412.09/00.00/01.00
Supports: plain_summary sentence 2
Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), is hereby amended by the substitution in paragraph 8 for item no. 412.09/00.00/01.00 of the following item
Supports: plain_summary sentence 1
as a consequence of the amendment of rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964
Supports: why_it_may_matter