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Part V : Penalties and interest

[Part V heading substituted by section 41 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]

 

13. [Repealed] Refunds

14. Penalty for underpayment as a result of underestimation of royalty payable

15. [Repealed] Adjustments of estimated royalty

16. Interest