Section 173 states that, unless specified otherwise in the current Act, Chapter V of the Finance Act of 1994 will be removed. This means that the provisions previously contained in Chapter V will no longer be part of the Finance Act, unless there are specific exceptions mentioned elsewhere in the new legislation. This amendment simplifies or updates the legal framework by eliminating outdated or unnecessary sections from the original 1994 Act. The exact details of what Chapter V covered are not provided here, but its omission indicates a significant change in the legal structure as outlined by the original Act. Any exceptions to this removal would be detailed elsewhere in the new Act.
Note: It is an AI generated summary for reference purpose only.
173. Amendment of Act 32 of 1994
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.