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Income Tax Act, 1962 (Act 58 of 1962)

Regulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings

8. Short title and commencement

 

 

These regulations are called the Regulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings and come into operation on 1 November 2013.