Division of Revenue Act, 2012 (Act No. 5 of 2012)

Chapter 4 : Matters Relating to All Allocations

27. Expenditure prior to commencement of Division of Revenue Act, 2013

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Despite sections 3(2), 7(2) and 8(2), if the annual Division of Revenue Act for the next financial year has not commenced before or on 1 April 2013, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of sections 3(1), 7(1) and 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund.