Income Tax Act, 1962 (Act No. 58 of 1962)

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part VIII: Miscellaneous

16. Circumstances where provisions of this Schedule do not apply
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If any person identified in this Schedule fails to comply with any provision of the Memorandum of Understanding entered into between FIFA and the South African Government, the provisions of this Schedule shall not apply to that person to the extent determined by the Commissioner in consultation with FIFA.