Section 53: VAT relating to a duty-free shop or shop under the Deferred Duty and

53. VAT relating to a duty-free shop or shop under the Deferred Duty and Tax Scheme (1) Notwithstanding the other provisions of this Act, no VAT shall be payable— (a) on any goods imported for sale in a duty-free shop; (aa) on jewellery manufactured by a VAT registered company and supplied to a duty-free shop; (b) on any goods supplied by a registered person to a duty-free shop for sale; and (c) on any goods supplied to a passenger by an operator of a dutyfree shop. (2) No VAT shall be payable on— (a) any goods imported for sale in; or (b) jewellery manufactured by a VAT registered company and supplied to, a shop operating under the Deferred Duty and Tax Scheme referred to in section 22 of the Customs Act. [S. 53 amended by s. 22 (k) of Act 23 of 2001 w.e.f. 11 August 2001; repealed and replaced by s. 31 (p) of Act 15 of 2006 w.e.f. 1 October 2006; amended by s. 31 (g) of Act 17 of 2007 w.e.f. 1 October 2006.] PART XA – SOLIDARITY LEVY [Part XA inserted by s. 31 (q) of Act 15 of 2006 w.e.f. 1 July 2006.]