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Income Tax Amendment Act 99 of 1988

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99 of 1988

The Income Tax Amendment Act 99 of 1988 intends:

  • to amend the Income Tax Act, 1962, so as to make further provision with regard to pension funds;
  • to amend the Income Tax Act, 1988, so as to provide for the date of commencement of a certain amendment effected by that Act; and
  • to provide for incidental matters.

Commencement

30 September 1988