Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002)

Board Notices

Determination of conditions and the manner in which participatory interests in collective investment schemes in securities, property and participation bonds may be issued to an investor as a tax free investment

2. Definitions
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In this Schedule, "the Act" means the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002), and any word or expression to which meaning is assigned in the Act bears that meaning, and unless the context indicates otherwise—

 

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

 

"Regulations"

means the Regulations in terms of section 12T of the Income Tax Act.