Income Tax Act, 1962 (Act No. 58 of 1962)
Regulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 1962
2. Persons that must prepare contribution certificate
The contribution certificate must be prepared by the board, as defined in section 1 of the Pension Funds Act, in consultation with the valuator of that fund.
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Banks Act, 1990