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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part V: Representative Taxpayers

100. Remedies of Commissioner against agent or trustee (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


The Commissioner shall have the same remedies against all property of any kind vested in or under the control or management of any agent or trustee as he would have against the property of any person liable to pay any tax and in as full and ample a manner.