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National Treasury Income Tax Act
Regulations in terms of Section 12L of the Income Tax Act, 1962, on the Allowance for Energy Efficiency Savings
Summary of Intent
This notice amends the existing regulations as published on 9 December 2013 (also available from CAIA) by amending regulation 6 and 7.
Regulation 6: the definitions of “energy from waste”, “waste heat” and “waste heat recovery” are deleted; a definition for “energy conservation efficiency” is inserted; limitations on receiving the allowance are amended; and provisions are simplified.Your membership level does not allow you access to this content. If you feel you should have access on the below document, please log-in or Contact Us