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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 14 of Act 35 of 1987

        Taxation Laws (Amendment) Act, 2003
        Chapter IV
        AMENDMENTS TO THE EXPENDITURE-TAX ACT, 1987

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        Expenditure-tax rate reduction enacted; statutory rate lowered by amendment under the Taxation Laws (Amendment) Act. Amendment replaces the words in section 14 of the Expenditure-tax Act, 1987 by substituting the previously prescribed rate with a lower rate through the Taxation Laws (Amendment) Act, 2003, thereby altering the statutory expenditure-tax charging provision.
                          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.

                                Expenditure-tax rate reduction enacted; statutory rate lowered by amendment under the Taxation Laws (Amendment) Act.

                                Amendment replaces the words in section 14 of the Expenditure-tax Act, 1987 by substituting the previously prescribed rate with a lower rate through the Taxation Laws (Amendment) Act, 2003, thereby altering the statutory expenditure-tax charging provision.


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