“credit amount”, in relation to any year of assessment of any provisional taxpayer, means the sum of –

 

(a)     the provisional tax paid by the taxpayer under the provisions of paragraph 21, or 23 of the Fourth Schedule in respect of such year;

 

(b)     any additional provisional tax paid by the taxpayer in respect of such year under the provisions of paragraph 23A of that Schedule;

 

(c)     any amounts of employees tax deducted or withheld by the taxpayer’s employer during such year; and

 

(d)     any amount of foreign taxes which may be deducted from the tax payable by such taxpayer in respect of the relevant year of assessment in terms of the provisions of section 6quat;