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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 IX : Compliance with regulations

17. Product provider must possess operational and management capabilities

[Regulation 17 heading substituted by regulation 12 of Notice No. R. 309 of 2017]

 

A product provider must at all time possess the necessary operational management capabilities to administer a tax free investment in accordance with these Regulations.

 

[Regulation 17 substituted by regulation 12 of Notice No. R. 309 of 2017]