Section 42C: Enforcement

Land (Duties and Taxes) Act · PART VII: GENERAL

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.

42C. Enforcement Parts IX and XI and sections 152A, 155, 159A and 160 of the Income Tax Act shall apply to the duty or tax, with such modifications, adaptations and exceptions as may be necessary to enable the Director- General to comply with section 42B. [S. 42C inserted by s. 30 (b) of Act 18 of 2016 w.e.f. 7 September 2016.]

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Questions this section answers

Do the Income Tax Act's enforcement powers apply when the Director-General recovers land duty or tax for the Registrar-General?