
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Chapter II : The TaxesPart I : Normal Tax23J. [Repealed] Limitation of allowances granted in respect of assets previously held by connected persons |
[Section 23J repealed by section 48(1) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 January 2013]