Notice No. R. 997

2 October 2001

GG 22723

South African Revenue Service

By virtue of the powers vested in me by paragraph (c) of the definition of "recognised exchange" in paragraph 1 of the Eighth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962), I, Trevor Andrew Manuel, Minister of Finance, hereby recognise the stock exchanges listed in the Schedule hereto, as "recognised exchanges" for purposes of the Eighth Schedule to the Income Tax Act, 1962.

T A Manuel

Minister of Finance

Schedule

Abu Dhabi Stock Exchange

Amman Stock Exchange

Athens Stock Exchange

Bahrain Stock Exchange

Beirut Stock Exchange

Bermuda Stock Exchange Ltd

Botswana Stock Exchange

Bolsa de Comercio de Buenos Aires

Bolsa de Comercio de Santiago

Bolsa de Valores de Lima

Bolsa de Valores do Rio de Janeiro

Bolsa de Valores do Sao Paulo

Bolsa Mexicana de Valores

Bucharest Stock Exchange

Budapest Stock Exchange

Cairo and Alexandra Stock Exchange

Colombo Stock Exchange

Copenhagen Stock Exchange

Dubai Stock Exchange

Ghana Stock Exchange

Helsinki Exchanges Group Ltd Oy

Irish Stock Exchange

Istanbul Stock Exchange

Jakarta Stock Exchange

Korea Stock Exchange

Kuala Lumpur Stock Exchange

Kuwait Stock Exchange

Ljubljana Stock Exchange, Inc.

Lusaka Stock Exchange

Malta Stock Exchange

Mauritius Stock Exchange

Muscat Securities Market

Namibian Stock Exchange

Palestine Securities Exchange

Philippine Stock Exchange Inc.

Prague Stock Exchange

Singapore Exchange

Société de la Bourse de Luxembourg SA

Stock Exchange of Thailand

Swaziland Stock Exchange

Taiwan Stock Exchange

Tel-Aviv Stock Exchange Ltd

Tehran Stock Exchange

Warsaw Stock Exchange

Zimbabwe Stock Exchange

Any stock exchange in the following countries which is a stock exchange within the meaning of the national law of that country relating to stock exchanges—

Australia

Austria

Belgium

Canada

China

France

Germany

India

Italy

Ireland

Japan

Netherlands

New Zealand

Norway

Pakistan

Portugal

Russian Federation

Spain

Sweden

Switzerland

United Kingdom

United States of America