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


Tax Holiday Regulations (Regulations under section 37H(14))

3. Locations for spatial component


The following locations have been demarcated as locations qualifying for purposes of the spatial component:


(1) Eastern Cape


The following TLC areas:

(a) Butterworth;
(b) Despatch;
(c0 East London;
(d) King William's Town;
(e) Port Elizabeth;
(f) Queenstown; and
(g) Uitenhage.


(2) Free State


The following TLC areas:

(a) Bloemfontein;
(b) Botshabelo;
(c) Harrismith;
(d) Phuthaditjhaba;
(e) Sasolburg;
(f) Thaba Nchu; and
(g) Welkom.


(3) Gauteng


The following TLC areas:

(a) Alberton;
(b) Germiston;
(c) Krugersdorp;
(d) Springs;
(e) Ekangala;


The following TMC area:

(a) Lekoa/Vaal;

and the following TMS areas:

(a) Northern Pretoria; and
(b) Southern substructure of Johannesburg TMC.

[Regulation 3(3) substituted by Notice No. R. 1067 dated 28 August 1998]


(4) KwaZulu-Natal


The following TLC areas:

(a) Empangeni/Ngwelezane;
(b) Mandini;
(c) Ladysmith/Emnambithi;
(d) Newcastle;
(e) Pietermaritzburg/Msunduzi;
(f) Richards Bay;


and the following TMS areas of the Durban TMC:

(a) Outer West;
(b) Northern; and
(c) North Central.


(5) Mpumalanga


The following TLC areas:

(a) Ekangala;
(b) Highveld Ridge;
(c) Middelburg;
(d) Nelspruit; and
(e) Witbank.


(6) Northern Cape


The following TLC areas:

(a) Kimberley; and
(b) Upington.


(7) Northern Province
(a) Phalaborwa;
(b) Pietersburg;
(c) Thohoyandou; and
(d) Tzaneen.


(8) North West

The following TLC areas:

(a) Brits;
(b) Klerksdorp;
(c) Potchefstroom;
(d) Rosslyn;
(e) Rustenburg;


and the following TREPC areas:

(a) Babelegi;
(b) Ga-Rankuwa; and
(c) Mabopane.


(9) Western Cape


The following TLC areas:

(a) George;
(b) Malmesbury;
(c) Mossel Bay;
(d) Oudtshoorn;
(e) West Coast Peninsula;
(f) Worcester;


The following magisterial district:

(a) Mitchells Plain; extended westwards to include the portion of land bounded by Prince George Drive in the west, Baden Powell Drive in the south and the False Bay Coastal Arterials in the north;

and Atlantis Local Area as defined in Proclamation No. 116 of 1977 as published in Official Gazette No. 3940 of the Province of the Cape of Good Hope of 29 April 1977 and in Proclamation No. 11 of 1991 as published in Official Gazette No. 4683 of the Province of the Cape of Good Hope of 22 February 1991.