Older Persons Act, 2006
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)RegulationsRegulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 19622. Persons that must prepare contribution certificate |
The contribution certificate must be prepared by the board, as defined in section 1 of the Pension Funds Act, in consultation with the valuator of that fund.
