Section 51: Income included in gross income

51. Income included in gross income Subject to this Act, the gross income of a company shall include the income referred to in section 10 (1) (b), (c), (d) and (g). [S. 51 amended by s. 18 (s) of Act 15 of 2006 w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July 2007 and in respect of every subsequent year of assessment; s. 9 (l) of Act 10 of 2010 w.e.f. 1 January 2011; s. 8 (p) of Act 37 of 2011 w.e.f. 5 November 2011.] 51A. — [S. 51A inserted by s. 9 (m) of Act 10 of 2010 w.e.f. 1 January 2011; repealed by s. 8 (q) of Act 37 of 2011 w.e.f. 5 November 2011.]