Income Tax Act, 1962 (Act 58 of 1962)
Transfer on or after Normal Retirement Age but before Retirement Date: Deductions
|6A.||The deduction to be made from a lump sum benefit contemplated in paragraph 2(1)(c) is equal to so much of that lump sum benefit as is transferred for the benefit of a person from a—|
|(a)||pension fund; or|
into any retirement annuity fund.
[Paragraph (6A) inserted by section 65(1) of Act No. 17 of 2017]
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Immigration Act, 2002