The CGT legislation is primarily contained in the Eighth Schedule to the Income Tax Act 58 of 1962. Section 26A of that Act serves as a link between the main body of the Act and the Eighth Schedule.
Some provisions dealing with CGT are, however, contained in the main body of the Act. Examples include section 9H (cessation of residence, ceasing to be controlled foreign company or becoming headquarter company) and sections 9HA and 25 (deceased persons and deceased estates).
Interpretation & Rulings: