Section 3CA: Suspension of CO Levy or CO rebate on motor cars
This section is inserted by Act No 18 of 2016, section 18.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
3CA. Suspension of CO Levy or CO rebate on motor cars
2 2
(1) Section 3C relating to CO2 levy or CO2 rebate on
motor cars shall be suspended subject to the transitional provision
specified in subsection (2) until the suspension is lifted or other
provisions relating thereto are made by an Act of Parliament.
(2) Section 3C and the rates specified in Part I of the
First Schedule in force before 30 July 2016 shall continue to
apply to a motor car –
(a) in respect of which an application for an
import permit has been made before 30 July
2016;
(b) in respect of which an import permit is issued
before 30 July 2016;
(c) shipped before 30 July 2016; or
Acts 2016 203
(d) placed in a bonded warehouse before 30 July
2016,
provided that the motor car is cleared from Customs on or before
31 October 2016.
(d) by inserting, after section 4, the following new section –
Ask juris about this section Official source
Questions this section answers
- Is the CO2 levy on motor cars currently suspended?
- Do the old CO2 levy rates still apply to my car if I applied for an import permit before 30 July 2016?