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    <title>Amendment of Act 38 of 1974</title>
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    <description>With effect from 1 June 1981, unpaid amounts of the compulsory deposit-whether paid by an individual or by a person assessable under the Income tax Act on the individual&#039;s behalf-are repayable with interest; repayment is triggered by attainment of seventy years of age, being on 1 June 1981 for those who had reached seventy before 1 April 1981 and otherwise on the first day of the financial year immediately following the financial year in which the individual attains seventy. Section 8(2) is amended to reference sub section (1A).</description>
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      <description>With effect from 1 June 1981, unpaid amounts of the compulsory deposit-whether paid by an individual or by a person assessable under the Income tax Act on the individual&#039;s behalf-are repayable with interest; repayment is triggered by attainment of seventy years of age, being on 1 June 1981 for those who had reached seventy before 1 April 1981 and otherwise on the first day of the financial year immediately following the financial year in which the individual attains seventy. Section 8(2) is amended to reference sub section (1A).</description>
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