Section 45C: Enforcement
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
45C. Enforcement
Parts IX and XI and sections 152A, 155, 159A and 160 of the Income
Tax Act shall apply to the registration duty with such modifications, adaptations and exceptions as may be necessary to enable the Director-General to
comply with section 45B.
[S. 45C inserted by s. 43 (c) of Act 18 of 2016 w.e.f. 7 September 2016.]
PART VII – MISCELLANEOUS