Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Regulations issued in terms of Section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003

1. Definitions
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For the purposes of these regulations, unless the context otherwise indicates, any word or expression to which a meaning has bean assigned in the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003; ("the Act") bears the meaning assigned thereto, and-

 

"disposal"

means "disposal" as defined in the. Eighth Schedule to the Income Tax Act, 1962;

 

"Income Tax Act, 1962"

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