Page 302 - SAIT Compendium 2016 Volume1

s 80L INCOME TAX ACT 58 OF 1962 s 88H
‘tax bene t’ . . .
[De nition of ‘tax bene t’ deleted by s. 77 of Act 7 of 2010.]
[S. 80L inserted by s. 34 (1) of Act 20 of 2006.]
Part IIB
[Part IIB inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
80M and 80N . . .
[Ss. 80M and 80N inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
80O . . .
of 2007 and by s. 1 (2) (c) of Act 3 of 2008 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
83A . . .
[S. 83A inserted by s. 37 of Act 129 of 1991 and amended by s. 37 (a) and (b) of Act 113 of 1993, by GN R1245 of 26 September 1997, by s. 47 of Act 59 of 2000, by s. 28 of Act 5 of 2001, by s. 55 (1) (a), (b), (c), (d), (e), (f), (g), (h), (i) and (j) of Act 60 of 2001 and by s. 73 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
84 . . .
[S. 84 amended by s. 46 of Act 30 of 2000 and by s. 56 (1) (a) and (b) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
85 . . .
[S. 85 amended by s. 47 of Act 30 of 2000 and by s. 57 (1) (a) and (b) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
86 . . .
[S. 86 amended by s. 23 of Act 103 of 1976 and repealed by s. 38 of Act 113 of 1993 – date of commencement: 1 October 2012.]
86A . . .
[S. 86A inserted by s. 24 (1) of Act 103 of 1976, amended by s. 39 (a) and (b) of Act 113 of 1993, by s. 31 (a), (b, (c), (d), (e), (f), (g), (h) and (i) of Act 28 of 1997 and by s. 58 (1) (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n) and (o) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
87 . . .
[S. 87 amended by s. 32 of Act 28 of 1997, substituted by s. 59 (1) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
88 . . .
[S. 88 amended by s. 12 of Act 6 of 1963, substituted by s. 44 of Act 85 of 1974, amended by s. 25 of Act 103 of 1976 and by s. 24 (1) of Act 91 of 1982, substituted by s. 30 (1) of Act 121 of 1984, by s. 17 (1) of Act 70 of 1989 and by s. 40 of Act 113 of 1993, amended by s. 14 (1) of Act 140 of 1993, by s. 41 of Act 36 of 1996, by s. 60 (1) of Act 60 of 2001, by s. 14 of Act 32 of 2005 and by s. 17 (1) of Act 4 of 2008, substituted by s. 13 (1) of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
Part IIIA
[Part IIIA inserted by s. 74 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
88A to 88F inclusive . . .
[S. 88A to 88F inclusive inserted by s. 74 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
88G . . .
[S. 88G inserted by s. 74 of Act 45 of 2003, amended by s. 20 of Act 16 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
88H . . .
[S. 88H inserted by s. 74 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
[S. 80O inserted by s. 6 (1) of Act 21 of 2006, amended by s. 6 (1) of Act 9 of 2007 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
80P . . .
[S. 80P inserted by s. 6 (1) of Act 21 of 2006, amended by s. 7 (1) of Act 9 of 2007 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
80Q . . .
[S. 80Q inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
80R . . .
[S. 80R inserted by s. 6 (1) of Act 21 of 2006, amended by s. 10 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
80S . . .
[S. 80S inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
80T . . .
[S. 80T inserted by s. 6 (1) of Act 21 of 2006, amended by s. 87 (1) of Act 24 of 2011 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
Part III
[Part III repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
81 . . .
[S. 81 amended by s. 27 of Act 69 of 1975, by s. 15 (a) and (b) of Act 70 of 1989, by s. 53 (1) (b) and (c) of Act 60 of 2001, by s. 71 (1) (a) and (b) of Act 45 of 2003 and by s. 15 of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
82 . . .
[S. 82 substituted by s. 27 of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
83 . . .
[S. 83 amended by s. 21 of Act 90 of 1964, by s. 22 of Act 103 of 1976, by s. 15 (1) of Act 104 of 1979, by s. 19 of Act 96 of 1985, by s. 16 of Act 70 of 1989, by s. 36 (a) and (b) of Act 129 of 1991, by s. 36 (a) and (b) of Act 113 of 1993, by s. 30 (a), (b) and (c) of Act 28 of 1997, by s. 45 of Act 30 of 2000, by s. 54 (1) (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o) and (p) of Act 60 of 2001, by s. 29 (1) and 70 (1) of Act 30 of 2002, by s. 72 (a) and (c) of Act 45 of 2003, by s. 16 of Act 34 of 2004, by s. 2 (2) (b) of Act 8
294 SAIT CompendIum oF TAx LegISLATIon VoLume 1