Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013)4. Contributions and interest direct charge against National Revenue Fund |
| (1) | The Government, in accordance with Article 14 of the 1992 Fund Convention, must pay to the Fund the amount of contributions invoiced by the Director of the Fund in respect of persons liable to pay the levy for the tax period in terms of Article 10 of the 1992 Fund Convention, read with section 2, and any interest on unpaid amounts to the Fund. |
| (2) | The total amount which the Government must pay to the Fund in terms of subsection (1) is a direct charge against the National Revenue Fund. |
| (3) | The Commissioner is authorised on behalf of the Government to receive invoices for contributions issued by the Director of the Fund in respect of persons liable to pay the levy in terms of section 2. |