ACT
(Acts 5 of 1980, 5 of 1990, 19 of 1999, 31 of 1999, 4 of 2006, 21 of 2006, 24 of 2011 and 19 of 2014)
Act 5 of 1980 .. in force 1 April 1980
Amended by Act 5 of 1990 .. in force 10 March 1990
Amended by Act 19 of 1999 .. in force 29 May 1999
Amended by Act 31 of 1999 .. in force 31 December 1999
Amended by Act 4 of 2006 .. in force 6 February 2006
Amended by Act 21 of 2006 .. in force 27 March 2006
Amended by Act 24 of 2011 .. in force 14 November 2011
Amended by Act 19 of 2014 .. in force 15 December 2014
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Tax on income premium of insurance companies |
| 4. | Rates of tax payable by life insurance business |
| 5. | Rates of tax payable by general insurance business |
| 6. | Time tax payable |
| 7. | Assessments |
| 8. | Registration of company |
| 9. | Keeping of records |
| 10. | Examination and ancillary powers |
| 11. | Application of certain provisions of the Income Tax Act |
| 12. | Exemptions and regulations |
| Schedule 1 | |
| Schedule 2 | |
AN ACT to impose a tax on the premiums of insurance companies.
Commencement [1 April 1980]