“water services provider” means a person who provides water supply services and sanitation services and who is –

(a)     a public entity regulated under the Public Finance Management Act;

(b)     a wholly owned subsidiary or entity of a public entity contemplated in paragraph (a) if the operations of the subsidiary or entity are ancillary or complementary to the operations of that public entity;

(c)     a company as contemplated in paragraph (a) of the definition of ‘company’, which is wholly owned by one or more municipalities; or

(d)     a board or institution which has powers similar to a water board established in terms of the Water Services Act, 1997 (Act No. 108 of 1997), and would have fallen within the ambit of the definition of ‘local authority’ prior to the coming into operation of section 3(1)(h) of the Revenue Laws Amendment Act, 2006;