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

Notice No. 855

8 November 2013

GG 37019

National Treasury

I, Pravin Jamnadas Gordhan, Minister of Finance, hereby give notice that section 12L of the Income Tax Act, 1962 (Act No. 58 of 1962), (Deduction in respect of energy efficiency savings), as inserted by section 27 of the Taxation Laws Amendment Act, 2009 (Act No. 17 of 2009), amended by section 27 of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010), and substituted by section 29 of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012), comes into operation on 1 November 2013.

Pravin Jamnadas Gordhan

Minister of Finance