Greener Tidings (Pty) Ltds taxable income for the year of assessment ending 31 April 2020 was R400 000.

Required:

Discuss and calculate the normal tax payable by the company, if it is:

2.1. registered, managed and controlled in the United Kingdom and operates through a branch in the Republic of South Africa.

2.2. registered in the United Kingdom, but has its place of effective management in the Republic.

2.3. a personal service provider as defined in the Fourth Schedule. The taxable income was calculated after deducting an expense of R40 000 that is not allowed in terms of section 23(k).

2.4. a qualifying small business corporation as defined in section 12E(4).