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

Regulations

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]