| (2) |
An appeal against a decision of the tax court lies— |
| (a) |
to the full bench of the Provincial Division of the High Court which has jurisdiction in the area in which the tax court sitting is held; or |
| (b) |
to the Supreme Court of Appeal, without an intermediate appeal to the Provincial Division, if— |
| (i) |
the president of the tax court has granted leave under section 135; or |
[Section 133(2)(b)(i) substituted by section 54 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (ii) |
the appeal was heard by the tax court constituted under section 118(5). |
Older Persons Act, 2006
