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Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002)

Board Notices

Determination of conditions and the manner in which participatory interests in collective investment schemes in securities, property and participation bonds may be issued to an investor as a tax free investment

1. Preamble

 

Following the determination of tax free investments in the Regulations, this notice stipulates the additional conditions of the Registrar in addition to the conditions pertaining to collective investment schemes under the Act, for the regulation of collective investment schemes as tax free investments.