Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 5 AMENDMENTS RELATING TO THE PAYMENT OF INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS
Part 2 TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
18 Paragraph 10(1)(b)
Omit the paragraph, substitute:
"(b) at such annual rate or rates as are provided for by section 214A of the Tax Act, less 4 percentage points.".
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