Where the Commissioner has applied this Part in determining a party’s liability for tax, the Commissioner may not exercise his or her discretion in terms of section 89quat (3) or (3A) to direct that interest is not payable in respect of that portion of any tax which is attributable to the application of this Part.

[Section 80K to be repealed by section 271, read with paragraph 66 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011) - with effect from a date to be determined by the President by proclamation in the Gazette].