Updated to 23 October 2025
(Act No. 10 of 2025 and S.I. No. 506 of 2025)
Contents
Commencement
| Section |
Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|
Ss. 1-6 |
6 April 1951 |
S. 25(5) |
|
Ss. 7-13 |
11 July 1951 |
Commenced on enactment |
|
S. 14 |
2 May 1951 |
S. 14(7) |
|
Ss. 15-16 |
11 July 1951 |
Commenced on enactment |
|
S. 17 |
1 August 1951 |
S. 17(3) |
|
S. 18 |
1 August 1951 |
S. 18(3) |
|
S. 19 |
11 July 1951 |
Commenced on enactment |
|
S. 20 |
1 August 1951 |
S. 20(2) |
|
Ss. 21-22 |
11 July 1951 |
Commenced on enactment |
|
S. 23 |
2 May 1951 |
S. 23(2) |
|
Ss. 24-25 |
11 July 1951 |
Commenced on enactment |
|
Schedule |
11 July 1951 |
Commenced on enactment |
Amendments and other effects
| How Affected |
Affecting Provision |
|
Ss. 1-6 rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
|
Ss. 7 (1), 8 (1), duties term., new duties. |
I.D. (No. 128), O., 1962 |
|
Ss. 7-9 rep. |
2/1999, ss. 106, 109, sch. 3, pt. 1., col 3 |
|
S.10 rep. |
22/1954, s.29, sch. 3 |
|
S.11 rep. with trans. provns.* |
3/2003, ss. 83, 86, sch. 1 |
|
S.12 (2) am. |
15/1964, s.22 (1) (3) |
|
S.12 (2) appl. |
19/1973, s.60 (2) |
|
S.14 (1) (6) rep. |
19/1960, s.42 (2), sch. 4, pt. 2 |
|
Ss. 15, 16 rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
|
Ss. 17-20 rep. |
14/1970, s.60, sch. 2 |
|
S.22 am. |
14/1952, s.23 (2) (3) |
|
Sch. 1 superseded. |
19/1960, s.23, sch. 2 |
SIs made under the Act
| Section | SIs made under the Act |
|---|
|
S. 15 |
Double Taxation Relief (Air or Sea Transport) (Swiss Federal Council) Order, 1959 (S.I. No. 211 of 1959) |
|
|
Double Taxation Relief (Sea Or Air Transport) (Union of South Africa) Order, 1959 (S.I. No. 210 of 1959) |
|
|
Double Taxation Relief (Sea Or Air Transport) (Kingdom of Sweden) Order, 1955 (S.I. No. 99 of 1955) |
|
|
Double Taxation Relief (Sea Or Air Transport) (Kingdom of Norway) Order, 1955 (S.I. No. 98 of 1955) |
|
|
Double Taxation Relief (Sea Or Air Transport, (Kingdom of Denmark) Order, 1955 (S.I. No. 97 of 1955) |
| *See also S.I. No. 379 of 2004, regs. 2, 44 |
