(nB)  so much of any amount contemplated in paragraph (cA) or (cB) of the definition of ‘gross income’ received by or accrued to any person as is refunded by that person;

[Paragraph (nB) inserted by section 18 of Act 60 of 2008 and substituted by section 25 of Act 23 of 2018 effective on 17 January 2019]