76H      Withdrawal of advance pricing agreement application

 

(1)     An applicant may withdraw an advance pricing agreement application before the notification under section 76J(4) or 76J(7).

 

(2)     The withdrawal does not absolve an applicant from the liability for fees that are due and payable in terms of section 76D.

[Section 76H inserted by section 10 of Act 18 of 2023]