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Section 16B: Interpretation

Income Tax Act

This section is inserted by Act No 10 of 2017, section 26.

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

16B. Interpretation In this Sub-part – “leviable income” means the sum of – (a) the chargeable income of an individual, and (b) the dividends paid to that individual by a resident company and a co-operative society registered under the Co-operatives Act 2016; “solidarity levy” – (a) means the solidarity levy referred to in section 16C; and (b) includes any penalty and interest imposed under this Act. Acts 2017 205

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