Page 393 - Juta's Indirect Tax

IN 40 (2) VaLue-added tax act: InterPretatIOn nOtes IN 40 (2) 2. The Customs and Excise Act
Section 21A – Provisions for the administration of customs controlled areas within industrial development zones
(1) For the purposes of this section, unless the context otherwise indicates—
‘Customs Controlled Area’ or ‘CCA’ means an area within an IDZ, designated by the Commissioner in concurrence with the Director General: Trade and Industry, which area is controlled by the Commissioner;
‘Industrial Development Zone’ or ‘IDZ’ means an area designated by the Minister of Trade and Industry in terms of any regulation made in terms of the Manufacturing Development Act 187 of 1993;
‘IDZ Operator’, ‘CCA enterprise’ or any other expression as may be necessary, relating to any activity inside or outside an IDZ or a CCA shall have the meaning assigned thereto in any Schedule or rule.
Juta’s IndIrect tax 2016 385