Section 146 - Amendment of Act 28 of 2016. - Finance Act, 2025

PART III AMENDMENT TO THE FINANCE ACT, 2016 Amendment of Act 28 of 2016. 146. In the Finance Act, 2016, with effect from the 1st day of April, 2025 (a) in section 163, in sub-section (3), in clause (a), after the words this Chapter , the words, figures and letters but before the 1st day of April, 2025 shall be inserted; (b) in section 165, after sub-section (2), the following sub-section shall be inserted, namely: (3) The provisions of this section shall not apply to any consideration for any specified service received or receivable by a person on or after the 1st day of April, 2025. .