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Income Tax Act, 1962 (Act No. 58 of 1962)


Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free Investment

Part VII : Composition of tax free investment

14A. Fees must be recovered from tax free investment


A product provider may not recover the amount of any fee respect of a tax free investment a manner other than recovering the amount from that tax free investment.


[Regulation 14A inserted by regulation 10 of Notice No. R. 309, GG 40758, dated 31 March 2017]