6quin.     Rebate in respect of foreign taxes on income from source within Republic

(1)       ……….

[Subsection (1) amended by section 4 of Act 22 of 2012 and section 13 of Act 24 of 2011 and deleted by section 7 of Act 25 of 2015 effective on 1 January 2016]

(2)     ……….

[Subsection (2) deleted by section 7 of Act 25 of 2015 effective on 1 January 2016]

(3)     ……….

[Subsection (3) amended by section 4 of Act 22 of 2012 and deleted by section 7 of Act 25 of 2015 efffective on 1 January 2016]

(3A)    ……….

[Subsection (3A) inserted by section 13 of Act 24 of 2011, substituted by section 4 of Act 39 of 2013 and deleted by section 7 of Act 25 of 2015 effective on 1 January 2016]

(4)     ………….

[Subsection (4) deleted by section 7 of Act 25 of 2015 effective on 1 January 2016]

(5)     Where, during any year of assessment, a rebate was deducted in terms of this section from the normal tax payable by a resident and, in any year of assessment subsequent to that year of assessment, that resident receives any amount by way of refund in respect of the amount so deducted or is discharged from any liability in respect of that amount, so much of the amount so received or so much of the amount of that discharge as does not exceed that rebate must be deemed to be an amount of normal tax payable by that resident in respect of that subsequent year of assessment.

[Subsection (5) inserted by section 4 of Act 22 of 2012 and substituted by section 7 of Act 25 of 2015 effective on 1 January 2016]