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

Regulations

Regulations in terms of items (a) and (c) of definition of "determined value" in paragraph 7(1) of Seventh Schedule to Income Tax Act, 1962, on retail market value in respect of right of use of motor vehicle

3. Short title and commencement
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These regulations are called the Regulations in terms of items (a) and (c) of definition of "determined value" in paragraph 7(1) of Seventh Schedule to Income Tax Act, 1962, on retail market value in respect of right of use of motor vehicle and are deemed to have come into operation on 1 March 2015.