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

Regulations

Regulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 1962

1. Definitions

 

 

In these Regulations, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act No. 58 of 1962) or the Regulations in terms of paragraph 12D(5)(a) of the Seventh schedule to the Income Tax Act, 1962, on the determination of the fund member category factor bears the meaning so assigned.