Income Tax Act, 1962 (Act No. 58 of 1962)
Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free Investment
Part VII : Composition of tax free investment
14A. Fees must be recovered from tax free investment
A product provider may not recover the amount of any fee respect of a tax free investment a manner other than recovering the amount from that tax free investment.
[Regulation 14A inserted by regulation 10 of Notice No. R. 309 of 2017]