(d) any moneys that may vest in r accrue to the Fund, whether in terms of this Act or otherwise. 50 Environment levy (1) The Minister, in consultation with the Board and with the approval of the Minister responsible for finance, may by notice in a statutory instrument, impose an environment levy on any person or class of persons whose activities impact on the environment. (2) In prescribing an environment levy in terms of subsection (1), the Minister shall prescribe— (a) the persons responsible for the payment, collection and remittal of the levy; and (b) the manner in which and the times at which the levy shall be paid, collected and remitted; and (c) the basis upon which the levy shall be calculated; (d) surcharges, interest and other amounts payable by way of penalty for non-payment or late payment of the levy; and (e) the date from which it shall be collected: Provided that such date shall not be earlier than the date of publication of the statutory instrument in the Gazette. (3) The Minister shall, on the next sitting day of Parliament after he makes a statutory instrument in terms of subsection (1), lay it before Parliament, where it shall be subject to annulment in pursuance of a resolution of Parliament made within thirty days after the date on which it was laid before it: Provided that the annulment of the statutory instrument shall not affect the validity of anything done under it in the interval between the date when it came into operation and the date of its annulment. (4) The Minister may, by proceedings in a competent court, recover the amount of any environment levy which is due in terms of this section from any person required to pay the levy or to collect or remit the levy. (5) All amounts remitted or collected by way of environment levy, together with any surcharges, interest and other amounts payable in connection with such a levy, shall be paid into the Fund. 51 Administration of Fund Subject to this Act, the Fund shall be administered in accordance with the Minister’s directions. 52 Application of Fund The object of the fund shall be— (a) for the standardisation of environmental management services and the maintenance of high standards of quality in the provision of such services; (b) to make grants to local authorities or their appointed agents for the purpose of assisting needy persons to obtain access to natural resources without affecting the environment; (c) to finance or assist in financing the extension of environmental management services to under-serviced areas; 28