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Income Tax Act: Regulations: Allowance for energy efficiency savings (Gazette 38541, Notice R186)

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I, Nhlanhla Musa Nene, Minister of Finance, in terms of section 12L(5) of the Income Tax Act, 1962 (Act No. 58 of 1962), in consultation with the Minister of Energy and the Minister of Trade and Industry, hereby make the regulations as set out in the Schedule hereto.

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