S.L. 123.208 Art. 8 Anti-abuse.           Cap. 372.

(1) If any person obtains benefits under these rules where that person was not so entitled, or so benefits in a manner which the Commissioner deems to be contrary to the purpose of these rules, the qualification status granted in terms of these rules may be withdrawn.

(2) The Commissioner may issue an assessment in terms of article 31 of the Income Tax Management Act in such manner and in such amount as may be necessary in the circumstances of the case, to nullify or modify the benefits claimed by such person and the consequent advantage obtained thereby.