“Investment policy” definition of section 23L of ITA

(1)       For the purposes of this section-

“investment policy” . . . . . .

[Definition of “investment policy” deleted by section 60(1)(b) of Act 31 of 2013 effective on 1 April, 2014 and applicable in respect of premiums incurred on or after that date]

“Issuer” definition of section 24J of ITA

“issuer”, in relation to any instrument

 

(a)     means any person who has incurred any interest or has any obligation to repay any amount in terms of such instrument; or

 

(b)     at any particular time, means any person who, if any interest payable in terms of such instrument was due and payable at that time, would be liable to pay such interest;

“Junior mining company” definition of section 12J of ITA

‘junior mining company’ means any company that is solely carrying on a trade of mining exploration or production which is either an unlisted company as defined in section 41 or listed on the alternative exchange division of the JSE Limited;

“Labour broker” definition of Fourth Schedule

“labour broker” means any natural person who conducts or carries on any business whereby such person for reward provides a client of such business with other persons to render a service or perform work for such client, or procures such other persons for the client, for which services or work such other persons are remunerated by such person;