| (1) |
Ammunition, which may be possessed in a private collection is any ammunition approved for collection by an accredited collectors association. |
| (a) |
The Registrar may, subject to such conditions as may be prescribed, issue a permit in terms of this section to a private collector if the application is accompanied by a sworn statement or solemn declaration from the chairperson of an accredited collectors association, or someone delegated in writing by him or her, stating that the applicant is a registered member of that association. |
| (b) |
A collector contemplated in paragraph (a) may not possess more than 200 rounds of ammunition of any particular calibre unless the Registrar approves the possession of a higher number in writing. |
| (3) |
The holder of a permit issued in terms of this section may not discharge any ammunition in his or her collection. |
| (4) |
The holder of a permit issued in terms of this section— |
| (a) |
must store the ammunition at the place specified in the permit; and |
| (b) |
may only display the ammunition in accordance with such safety measures as may be prescribed. |
| (5) |
Despite section 4, the holder of a permit issued in terms of this section may possess projectiles, rifle grenades and cartridges, manufactured to be discharged by prohibited firearms if the propellant, high explosive and primer of the projectiles, rifle grenades and cartridges have been removed or deactivated. |
[Section 18(5) substituted by section 14 of Act No. 28 of 2006]
Tax Administration Act, 2011
