Section 53B: Liability to solidarity levy
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
53B. Liability to solidarity levy
(1) Subject to other provisions of this Part, every operator shall be liable
to pay to the Director-General a solidarity levy calculated on his turnover at
the rate specified in Part II of the Eleventh Schedule.
(2) The levy under this Part shall be raised in respect of the 4 financial
years ending 30 June 2010.
(3) The liability to solidarity levy shall be suspended in respect of the
taxable period from 1 January 2009 to 30 June 2010.
[S. 53B amended by s. 25 of Act 1 of 2009 w.e.f. 1 January 2009.]
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Questions this section answers
- Which operators had to pay the solidarity levy, and for how many years did it apply?