Regulations > Regulations made in terms of section 41 of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) > Schedule A > 7. Support measures for businesses located within a Special Economic Zone

(1)	A business prescribed in terms of section 24(4) of the Act that is located within a Special Economic Zone may qualify for the following support measures:

(a)	tax incentives in terms of the Income Tax Act and Employment Tax Incentive Act, 2013 (Act No. 26 of 2013);

(b)	tax relief applicable to a business in terms of the Value -Added Tax Act, 1991 (Act No. 89 of 1991), the Customs and Excise Act, 1964 (Act No. 91 of 1964) and the Customs Duty Act 2014 (Act No. 30 of 2014); or

(c)	any other support measure applicable to a business prescribed in terms of section 24(4) of the Act, as may be determined from time to time.

(2)

A business located within a customs controlled area of a Special Economic Zone as defined in Section 21A(1) of the Customs and Excise Act, 91 of 1964 may be subject to such controls and procedures as the Commissioner for the South African Revenue Services may prescribe by rule, which may include exemption from customs duties and levies and exemption from Value Added Tax.

(3)

A business must comply with this Act and criteria stipulated in other relevant legislation, including the Income Tax Act, the Employment Tax Incentive Act, 26 of 2013, the Value Added Tax Act, 89 of 1991, Customs and Excise Act, 91 of 1964 and the Customs Duty Act, 30 of 2014 in order to qualify for the support measures.