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Section 16: Interpretation

Land (Duties and Taxes) Act · PART VI: CAMPEMENT SITE TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

16. Interpretation In this Part— “authorised officer” means any public officer designated by the Minister; “campement site”— (a) means any land which is situated wholly or partly within 81.21 metres from the high water mark; but (b) does not include freehold land; “owner” means— (a) in respect of a campement site situate on Pas Géométriques, the lessee of the site; (b) in respect of any other campement site— (i) the person who is the owner by acquisition, succession, donation, legacy or prescription, of the site; and (ii) where no such person can be found or ascertained, the occupier of the site; “plan” means the plan referred to in section 17; “register” means the register established under section 18; “zone” means any area designated by the letters A to E as specified in Part I of the Fifth Schedule and as shown on the plan. [S. 16 amended by s. 14 (d) of Act 23 of 2001 w.e.f. the year commencing 1 July 2002; s. 27 (12) (c) of Act 33 of 2004 as amended by s. 4 (f) (ii) of Act 4 of 2006;s. 19 (g) of Act 15 of 2006 w.e.f. 1 July 2007; s. 18 of Act 18 of 2008 w.e.f. 19 July 2008.]

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