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

Regulations

Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free Investment

Part IV : Withdrawal and transfer

9. Transfer effective date
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[Regulation 9 heading substituted by regulation 7 of Notice No. R. 309, GG 40758, dated 31 March 2017]

 

An investor may not transfer any amount in respect of a tax free investment prior to 1 March 2018.

 

[Regulation 9 substituted by regulation 7 of Notice No. R. 309, GG 40758, dated 31 March 2017]