ACT
(Acts 7 of 1996, 36 of 2001, 4 of 2013 and 11 of 2014)
Act 7 of 1996 .. in force 11 May 1996
Amended by Act 36 of 2001 .. in force 10 November 2001
Amended by Act 4 of 2013 .. in force 29 April 2013
Amended by Act 11 of 2014 .. in force 19 May 2014
ARRANGEMENT OF SECTIONS
PART 1
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
PART 2
APPROVED TOURISM PROJECT
| 3. | Application for approval of tourism project |
| 4. | Further information to be furnished by the applicant |
| 5. | Interim approval of a project |
| 6. | Form of interim approval |
| 7. | Revocation of interim approval |
| 8. | Final approval of tourism product |
| 9. | Licensing of tourism product |
| 10. | Effective date of licensing |
PART 3
INCOME TAX BENEFITS
| 11. | Application of this Part to an approved tourism product |
| 12. | Exemption from income tax for an approved tourism product |
PART 4
CUSTOMS DUTY EXEMPTIONS
| 13. | Permits |
| 14. | Procedure on application for grant of permit |
| 15. | Form of permit |
| 16. | Exemption from customs duty |
| 17. | Refund |
| 18. | Refund when duty not known |
| 19. | Prohibited usesA |
| 20. | Authorised disposal of materials and articles |
| 21. | Marking of exempt articles |
| 22. | Inventory of exempt articles |
| 23. | Revocation of permit |
| 24. | Termination of permit |
| 25. | Transfer of permit |
| 26. | Remission or refund of customs duty |
PART 5
TRANSITIONAL AND MISCELLANEOUS PROVISIONS
| 27. | Exercise by judge of discretion conferred on Comptroller of Inland Revenue |
| 28. | Power to compound offences |
| 29. | Regulations |
| 30. | Pending applications under reapealed Hotel Aids Act, 1959 |
| 31. | Licence under repealed Hotel Aids Act, 1959 |
| 32. | Savings |
AN ACT to encourage the development of the tourism industry by providing relief from income tax and to provide for related matters.
Commencement [11 May 1996]