Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Chapter I : Exchange Control Amnesty and accompanying tax measures

Part D : Tax Relief in terms of Amnesty

18. Circumstances where tax relief does not apply
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1)This Part does not apply in respect of any amount which –
a)had already been paid as at the date of application contemplated in section 5; or
b)is payable or becomes payable by an applicant or facilitator in consequence of any return or information furnished to the Commissioner by that applicant or facilitator, as the case may be, or any representative of that applicant or facilitator, as the case may be, before the date of that application.