Income Tax Act, 1962 (Act No. 58 of 1962)RegulationsRegulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings8. Short title and commencement |
These regulations are called the Regulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings and come into operation on 1 November 2013.