Sars on 9 February announced the substitution of rebate items 460.17/87.00/04.02 and 460.17/87.00/02.04, in Part 2 of Schedule No 4 to the Act, 1964 and rebate items 630.20 and 630.22, in Part 2 of Schedule No 6 to the Act, 1964 in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from five years to three.
The reasoning for the tariff amendment is contained in Itac Minute M13/2017.
