FINANCE (No. 2) 2014 this amendment to the relevant clause is to suspend the tax till Januaty 1, 2015, and to exclude crocodile skins and goat and sheep skins from the definition of"unbeneficiated hide". Clauses 12 and 13 These clauses provide for the levying of excise duty on airtime. Clause 14 Currently, the earnings of gold producers (other than small-scale gold producers) are subject to the withholding of a royalty of7% on gross proceeds realised by licensed gold buyers. This clause reduces that royalty to 5%. (ii)