No.I 2018 (b) a h1cilitator under subparagraph (4)--(i) does not thereby absolve the prinnpal unless the principaL either independently or together with the facilitator, applies for an amnesty under this Schedule; and (ii) docs not atlect the liability for tax of the facilitator in a representative capacity on any proJX'rly that was illegally expatriated. provided that the facilitator shall not be subject to any penalt} by way of i nlert~st or enhanced tax on the property in question; (6) Subjed to the conditions st:t out in this Scheduk. when an amnesty is granted in terms of this Schedule, it shall preclude tht' Reserve Bank, the Authority aud the :"\ational Prosecuting .\uthoril) from prosecuting an offender or imposing t·ivil or administratiYe penalties for any act constituting the illegal expatriation of proper!) or for any activity constituting a misrepresentation or non-disclosure necessary to facilitate the illegal expatriation of property. (7) In relation to this Schedule, the acts or omissions spcci lied in the Appendix are indicative (but not exhaustive) oft he kinds of acts or omissions in respect of which an amnesty may be sought. Applicaiionfor and granring (!( anmestv 5. ( l) A principal or facilitator who, but for this Schedule, \\ould be !iable(a) to any civil or administrative penalty; and (b) to he prosecuted by the National Prosecuting Authority; for the illegal expatriation of property etlected during the amnestied period may, no later than the 28th February, 2018, apply for amncst~ in terms of this Schedule. (2) An application for amnesty shall be in writing and in the form furnished by the Exchange Control Inspectorate Department providing, among other matters, for the following(a) the name of the principal or facilitator; and (b) the amount or value of the property due I(Jr repatriation; and (c) in the case of cunency, the releYant particulars for the receipt of the currency at a local banking or financial institution; and (d) the particulars of the transaction by means of which or under the guise of which the property was expatriated; and (c) the estimated time within which the repatriation of the prope1ty iu question will take place. (3) An application for amnesty shall only be considered if it is lodged with the Exchange Control Inspectorate Department by the 28th Febmary, 2018. (4) An amnesty shall be granted only UJXm the applit~ant­ (a) having made full disclosure in respect of the illegally expatriated propetty; and {b) having provided such supporting documents in connection with the application for the anmesty as may be required; 34

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