“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;