National Health Act, 2003
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)Part III : Limitation of allowance14A. |
Where emissions are above the carbon budget as approved by the Department of Forestry, Fisheries and the Environment, no allowances contemplated in Part II in respect of a tax period will apply
[Section 14A inserted by section 58(1) of the Taxation Laws Amendment Act, 2026, Notice No. 7344, GG54448, dated 1 April 2026 - comes into operation with effect from a date determined by the Minister of Finance by notice in the Gazette (section 58(2))]
