| 6A. | The deduction to be made from a lump sum benefit contemplated in paragraph 2(1)(c) is equal to so much of that lump sum benefit as is transferred for the benefit of a person from a— |
| (a) | pension fund into a pension preservation fund, provident preservation fund or a retirement annuity fund; |
[Paragraph 6A(a) of the Second Schedule substituted by section 42(1) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021 - comes into operation on 1 March 2021 (section 42(2)]
| (b) | provident fund into a pension preservation fund, provident preservation fund or a retirement annuity fund; |
| (c) | pension preservation or provident preservation fund into another pension preservation or provident preservation fund or a retirement annuity fund; |
| (d) | pension fund or provident fund into another pension fund or provident fund in the case of an involuntary transfer; or |
| (e) | retirement annuity fund into another retirement annuity fund. |
[Paragraph 6A(c)(d) of the Second Schedule substituted by section 31(1)(a)(e) inserted by section 31(1)(b) of the Taxation Laws Amendment Act 42 of 2024, Notice No. 5736, GG51826, dated 24 December 2024 - comes into operation on 1 March 2025 and applies in respect of years of assessment commencing on or after that date (section 31(2))]
| 7. | [Paragraph 7 of the Second Schedule repealed by section 65(1) of the Revenue Laws Amendment Act, 2008 (Act No. 60 of 2008) - effective 1 March 2009] |
