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

Regulations

Regulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings

8. Short title and commencement

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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.