| (1) | The Minister of Finance may by notice in the Gazette amend— |
| (a) | [Paragraph 20(1)(a) of the Seventh Schedule deleted by section 57(a) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000)]; |
| (b) | the provisions of paragraph 5(2) so as to vary the amount specified therein; |
[Paragraph 20(1)(b) of the Seventh Schedule substituted by section 34 of Act No. 21 of 1994]
| (c) | the provisions of paragraph 7(4) so as to substitute a different scale for the scale specified therein and so as to vary the amounts specified in the proviso thereto; |
| (d) | the provisions of paragraph 7(7) so as to vary the distance in kilometres specified therein; |
| (e) | the provisions of paragraph 9(3)(a) so as to vary the amount and quantities specified therein; |
[Paragraph 20(1)(e) of the Seventh Schedule substituted by section 57(b) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000)]
| (f) | [Paragraph 20(1)(f) of the Seventh Schedule deleted by section 57(c) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000)]; |
| (g) | [Paragraph 20(1)(g) of the Seventh Schedule deleted by section 57(c) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000)]; |
| (h) | the provisions of paragraph 10(1)(a) so as to vary the amount specified therein; |
| (i) | the provisions of paragraph 10(2) so as to vary the amount specified therein; and |
[Paragraph 20(1)(i) of the Seventh Schedule substituted by section 57(d) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000)]
| (j) | the provisions of paragraph 11(4)(a) so as to vary the amount specified therein. |
[Paragraph 20(1)(j) of the Seventh Schedule substituted by section 39 of the Income Tax Act, 1985 (Act No. 96 of 1985)]
| (2) | Any amendment made in terms of subparagraph (1) which is in force immediately before the date of promulgation of the Act of Parliament fixing rates of normal tax for the said year of assessment shall, unless Parliament otherwise provides. lapse on that date, and in such case it shall as from that date cease to have the force of law. |
