Arrangement of Sections


   1.   Short title

   2.   Interpretation

   3.   Establishment of Rural Councils (Beer Surtax) Fund

   4.   Object of Fund

   5.   Contributions to Fund

   6.   Administration of Fund

   7.   Operation of Fund for payment of grants and amounts thereof

   8.   Financial provisions relating to Fund


to establish the Rural Councils (Beer Surtax) Fund; to provide for the payment of contributions into and grants to rural councils out of the Fund and for its administration; and to provide for matters incidental thereto and connected therewith.

[16th January, 1968]

Act 45 of 1968,

Act 1 of 1970,

Act 39 of 1972,

Act 20 of 1976.

1.   Short title

This Act may be cited as the Rural Councils (Beer Surtax) Fund Act.

2.   Interpretation

In this Act, unless the context otherwise requires—

“financial year” means the period commencing on the 16th January, 1968, and ending on the 31st December, 1968, and thereafter the period of twelve months ending on the 31st December in each year;

“Fund” means the Rural Councils (Beer Surtax) Fund established under section 3;

“money” includes money on deposit in a bank withdrawable by cheque;

“opaque beer” has the meaning assigned thereto by section 2 of the Customs and Excise Act;

“register of voters” means a register of voters prepared and in force under the Electoral Act;

“surtax” means any duties of surtax leviable under the Customs and Excise Act in respect of opaque beer;

“ward” has the meaning assigned thereto in section 2 of the Local Government Elections Act.

This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.