Section 232
ActIn forceProvision 106 of 223
Section 232
(1)
No proceedings for an offence under section 227, 229, 230
or 231 shall be instituted more than twelve years after the offence was committed.
(2)
Any natural person or Constituent Entity who aids, abets or incites another natural person or Constituent Entity to commit an offence under section 227, 229, 230 or 231
shall be deemed to have committed the same offence and shall be liable to the same penalty.
Domestic Top-up Tax and Multinational Top-up Tax, etc., payable notwithstanding institution of proceedings