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        F. Acts / Amendment Acts

        Section 76 - Amendment of Act 51 of 1975

        Finance Act, 1988
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Customs tariff amendment: Finance Act implements specified revisions to the Customs Tariff Act through a Second Schedule. Section 76 provides that the Customs Tariff Act, 1975 (Act 51 of 1975) is amended as specified in the Second Schedule, implementing revisions to customs and indirect tax law by reference to the schedule under the Finance Act, 1988's measures on customs.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs tariff amendment: Finance Act implements specified revisions to the Customs Tariff Act through a Second Schedule.

                                Section 76 provides that the Customs Tariff Act, 1975 (Act 51 of 1975) is amended as specified in the Second Schedule, implementing revisions to customs and indirect tax law by reference to the schedule under the Finance Act, 1988's measures on customs.


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