Section 10(1)(zL) of ITA

(zL)   any amount received or accrued previously prohibited as a deduction during any year of assessment under section 23(o)(iii) that is recovered in any subsequent year of assessment.

[Paragraph (zL) added by section 22 of Act 23 of 2018 effective on 1 April 2019 and applies in respect of years of assessment commencing on or after that date]