S 275 amended by No 41 of 2015, s 3 and Sch 1 item 855, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

S 275 amended by No 85 of 1995, s 11 and Sch 9.

S 275 amended by No 111 of 1990, Sch 2.

S 275 amended by No 5 of 1990, s 22.

Transitional provision

Amending Act No 5 of 1990, s 24, provides:

Where, under an authorisation in force immediately before the amendment of section 214AA, 214AB, 274 or 275 of the Principal Act commences, an officer of Customs is authorised to exercise powers under that section, then, with effect from the commencement of that amendment:

(a) the officer is to be taken to be an authorised officer in relation to that section for the purposes of the Principal Act as amended by this Act; and

(b) the authorisation is to be taken to be the authorisation of that officer as an authorised officer in relation to that section for the purposes of the Principal Act as so amended.