Gas Regulator Levies Act, 2002
R 385
Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002)Board NoticesDetermination of conditions and the manner in which participatory interests in collective investment schemes in securities, property and participation bonds may be issued to an investor as a tax free investmentBoard Notice 53 of 2015 |
Board Notice 53 of 2015
Financial Services Board
I, Dube Phineas Tshidi, Registrar of Collective Investment Schemes, hereby determine, under sections 46, 51 and 114(4)(b) of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002), in the Schedule in respect of a collective investment scheme in securities, a collective investment scheme in property and a collective investment scheme in participation bonds, the conditions and manner in which participatory interests may be issued in a portfolio as tax free investments under the Income Tax Act, 1962.
D P Tshidi
Registrar of Collective Investment Schemes
6 March 2015
