Schedule 4
(Section 38A)
PROVISIONS OF THE INCOME TAX ACT WHICH APPLY TO LICENCES GRANTED UNDER THIS ACT
Sections 106 – 112 (which deal with objections and appeals)
Sections 115, 116, 118 – 121, 123 – 130 (which deal with payment, recovery and refund of tax)
Sections 131 – 137 (which deal with Civil Penalties)
Sections 138, 140, 141, 144 – 147 (which deal with criminal proceedings)
(Inserted by Act 8 of 2006)