The priority attaching to assessed taxes under section 81 of the Bankruptcy Act, 1988, and sections 98 and 285 of the Companies Act, 1963, shall apply to capital gains tax.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 March 2009 - onwards
982. Preferential payment.
Repealed from 1 March 2009