Tax provision amendment: Section 115UB now expressly covers instruments under the International Financial Services Centres Authority Act. Amendment revises Explanation 1, clause (a) of section 115UB by substituting the figures "1992" with the figures and words "1992 or under the ... Summary
Tax provision amendment: Section 115UB now expressly covers instruments under the International Financial Services Centres Authority Act.
Amendment revises Explanation 1, clause (a) of section 115UB by substituting the figures "1992" with the figures and words "1992 or under the International Financial Services Centres Authority Act, 2019 (50 of 2019)", thereby extending the provision to include instruments issued under the International Financial Services Centres Authority Act. The substitution has effect from 1 April 2022.
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