20    Offences

 

In addition to the offences contained in sections 235 and 236 of the Tax Administration Act, 2011, any person who acquires an unlisted security and fails to inform the company of the transfer within the period referred to in section 2, is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years.

[Section 20 substituted by section 271 read with paragraph 178 of Schedule 1 of Act 28 of 2011]

 

21    . . . . . .

[Section 21 repealed by section 271 read with paragraph 179 of Schedule 1 of Act 28 of 2011]