Section 37:
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.
37. Any deed witnessing the lease of—
(a) land, provided that the lessee uses the land to construct a building
for use primarily as a warehouse; or
(b) land on which there is a building, provided that the lessee uses the
building primarily as a warehouse,
as the Board of Investment may certify.
[Part III amended by s. 3 (d) of Act 4 of 1987 w.e.f. 1 November 1987; s. 3 of Act 15 of 1988
w.e.f. 1 July 1988; s. 3 of Act 22 of 1989 w.e.f. 1 July 1989; GN 103 of 1989 w.e.f. 4 July
1989; s. 4 (i) and (j) of Act 30 of 1990 w.e.f. 24 July 1990; s. 3 of Act 17 of 1991 w.e.f.
1July 1991; GN 156 of 1995 w.e.f. 30 September 1995; GN 68 of 1996 w.e.f. 13 July 1996;
s. 16 (d) (ii) of Act 18 of 1999 w.e.f. 31 July 1999; s. 16 (d) (iii) of Act 18 of 1999 w.e.f.
31 July 1999; s. 46 (9) (b) (ii) of Act 13 of 2001 w.e.f. 1 December 2001; s. 72 (4) (b) (ii) of
Act 14 of 2001 w.e.f. 1 December 2001; s. 15 (i) of Act 23 of 2001 w.e.f. 11 August 2001;
s. 24 (c) (ii) of Act 20 of 2002 w.e.f. 10 August 2004; s. 25 (u) (iii) of Act 15 of 2006 w.e.f. 7
August 2006; GN 131 of 2006 w.e.f. 23 September 2006; s. 97 (9) of Act 14 of 2007 w.e.f.
28 September 2007; GN 130 of 2007 w.e.f. 15 September 2007; of GN 6 of 2009 w.e.f. 8
January 2009; GN 34 of 2009 w.e.f. 25 March 2009; GN 220 of 2010 w.e.f. 4 December
2010; GN 235 of 2011 w.e.f. 1 January 2012; GN 50 of 2015 w.e.f. 5 April 2015; s. 44 (l) of
Act 9 of 2015 w.e.f. 14 May 2015; reg. 3 (a) of GN 208 of 2016 w.e.f. 13 October 2016;
s. 24 (c) of Act 4 of 2017 w.e.f. 20 May 2017.]
PART IV – SPECIAL DUTY