n IMFO : Official Journal of the Institute of Municipal Finance Officers - Revenue enhancement and improvement : series article no 2




In the previous article I have looked at some of the legislation and implications regarding the latter topic and in this article I will continue to discuss the legislation and how it can be used to assist municipalities to improve on their revenue collection. The next section in the Municipal Systems Act (Act No 32 of 2000) is section 118. The heading of this section refers to , and when we look at the interpretation of statutes we know that headings do not form part of the legislation but merely categorise the different sections into meaningful chapters and sub-chapters.


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