Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)RegulationsRegulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free InvestmentPart IV : Withdrawal and transfer9. Transfer effective date |
[Regulation 9 heading substituted by regulation 7 of Notice No. R. 309, GG 40758, dated 31 March 2017]
An investor may not transfer any amount in respect of a tax free investment prior to 1 March 2018.
[Regulation 9 substituted by regulation 7 of Notice No. R. 309, GG 40758, dated 31 March 2017]
