Older Persons Act, 2006
R 385
Part IIA |
80A. Impermissible tax avoidance arrangements
80B. Tax consequences of impermissible tax avoidance
80C. Lack of commercial substance
80E. Accommodating of tax-indifferent parties
80F. Treatment of connected persons and accommodating or tax-indifferent parties
80H. Application to steps in or parts of an arrangement
