54FA.01
| (a) |
The provisions of these rules apply to— |
| (i) |
electricity generated in the Republic that is liable to environmental levy in terms of item 148.01 of Part 3 of Schedule No. 1 and the Notes thereto; |
| (ii) |
the licensing of an electricity generation plant liable to such levy as a customs and excise manufacturing warehouse, and payment of the levy; |
| (iii) |
the registration of an electricity producer who operates an electricity generation plant of an installed capacity as prescribed in these rules; and |
| (iv) |
other matters relating to the administration of electricity generation for the purposes of Chapter VA. |
| (b) |
For the purposes of Chapter VA, these rules and any form to which these rules relate, unless the context otherwise indicates— |
| (i) |
the expressions "customs and excise laws and procedures", "SARS" and "the Act", shall have the meanings assigned thereto in rule 54F.01; |
| (ii) |
the expressions "co-generation", "renewable sources" and "non-renewable sources" shall have the meanings assigned thereto in the Notes to Section B of Part 3 to Schedule No. 1; |
"customs and excise manufacturing warehouse", means the premises where an electricity generation plant is situated which must be licensed as such a warehouse;
"electricity generation plant", means one or more electricity generation units on the same premises;
"environmental levy" means the environmental levy imposed in terms of item 148.01 in Part 3 of Schedule No. 1 and the Notes thereto;
"licensed electricity generation plant", means an electricity generation plant in which electricity liable to environmental levy is generated and which is licensed as a customs and excise manufacturing warehouse;
"licensed electricity producer", means the licensee of a customs and excise manufacturing warehouse who generates electricity liable to environmental levy; and
"registered electricity producer", means a person who generates electricity in an electricity generation plant of an installed capacity prescribed in, and who is registered in terms of, these rules.
| (c) |
Except as otherwise provided in Chapter VA and these rules— |
| (i) |
any provision of this Act relating to a customs and excise manufacturing warehouse, liability for duty, payment of duty and the responsibility of the licensee and any other requirement prescribed in connection with any such warehouse; |
| (ii) |
sections 59A and 60 and the rules thereunder including the definitions in such rules; and |
| (iii) |
section 64E and the rules thereunder including the definitions in such rules, |
shall, as may be applicable, apply mutatis mutandis to any registered or licensed electricity producer as contemplated in these rules.
Older Persons Act, 2006
