CHAPTER 51:01
CATTLE EXPORT AND SLAUGHTER LEVY

 

ARRANGEMENT OF SECTIONS

 

   SECTION

 

 

 

   1.   Short title

 

   2.   Interpretation

 

   3.   Levy on cattle exported

 

   4.   Manner of payment

 

   5.   Penalty

 

   6.   Onus of proof

 

   7.   Regulations

 

 

Act 10, 2005.

An Act to re-enact, with amendments, the Cattle Export Tax Act to make provision for the imposition of a levy on cattle exported from Botswana, and on cattle slaughtered at the Botswana Meat Commission abattoir, municipal abattoirs, private abattoirs and butcheries, and matters incidental thereto.

[Date of Commencement: 19th August, 2005]

 

1.   Short title

   This Act may be cited as the Cattle Export and Slaughter Levy Act.

 

2.   Interpretation

   In this Act, unless the context otherwise requires-

   "abattoir" means a municipal abattoir, a private abattoir, a butchery or an abattoir owned and controlled by the Botswana Meat Commission;

   "Botswana Meat Commission" includes any subsidiary thereof; and

   "cattle" includes any bull, cow, ox, stag, heifer, weaned calf and slaughtered carcass or portion of a carcass of any such stock, other than hides, horns or hooves.

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.

Please click here to login