By virtue of the power vested in me by section 74(3)(a) of the Value-Added Tax Act,
1991 (Act No. 89 of 1991) (the Act), I, Enoch Godongwana, Minister of Finance, hereby
amend paragraph 8 of Schedule 1 to the Act to regulate the exemption of value-added
tax on the importation of arms and ammunition, parts and accessories thereof
imported for the purposes of testing and experimenting therewith, to be exempted in
terms of item no. 412.01, subject to certain conditions.
Source: gov.za
