9.     VOLUNTARY DEREGISTRATION

(1)     A registered micro business may elect to be deregistered before the beginning of a year of assessment or such later date during that year of assessment as the Commissioner may prescribe by notice in the Gazette.

(2)     A registered micro business that elects to be deregistered under subparagraph (1) must be deregistered by the Commissioner with effect from the beginning of that year of assessment.

(3)     ………..

[Subparagraph (3) deleted by section 72 of Act 43 of 2014 effective on 1 January 2016]