Contents of Section

Chapter:

289A PDFTitle:TAX RESERVE CERTIFICATES (FOURTH SERIES) RULESGazette Number:
Rule:4Heading:Registration, acceptance, repayment in respect of certificates applied for by agentsVersion Date:30/06/1997

Certificates applied for by such agent will be registered in the name of the taxpayer on whose behalf the application was made. Such certificates will be accepted in settlement of tax due from the person in whose name the certificate is registered or repayment will be made to that person or to his duly authorized agent.