“personal-use asset” means an asset contemplated in paragraph 53;
Category: Definitions – ITA
“Plantation” definition of First Schedule
“plantation” means any artificially established tree as ordinarily understood (not being a tree of the nature described in paragraph 12(1)(g)) or any forest of such trees and includes any natural extension of such trees;
“Policy benefits” definition of section 23L of ITA
‘policy benefits’ means any amount, in cash or otherwise, received or accrued under a policy;
“Policy” definition of section 23L of ITA
‘policy’ means a policy of insurance or reinsurance other than a long-term policy as defined in section 1 of the Long-term Insurance Act;
“Policy” definition of section 29A of ITA
“policy” means a longterm policy as defined in section 1 of the Longterm Insurance Act, other than a policy issued by a foreign reinsurer conducting insurance business through a branch in the Republic in terms of section 6 of the Insurance Act;
[Definition of “policy” substituted by section 34(b) of Act 34 of 2019]
“Policyholder fund” definition of section 29A of ITA
“policyholder fund” means any fund contemplated in subsection (4)(a), (b) or (c);
“Port asset” definition of section 12F of ITA
“port asset” means any port terminal, breakwater, sand trap, berth, quay wall, bollard, graving dock, slipway, single point mooring, dolos, fairway, surfacing, wharf, seawall, channel, basin, sand bypass, road, bridge, jetty or off-dock container depot, and includes any earthworks or supporting structures forming part of such terminal, breakwater, sand trap, berth, quay wall, bollard, graving dock, slipway, single point mooring, dolos, fairway, surfacing, wharf, seawall, channel, basin, sand bypass, road, bridge, jetty or depot and any improvements thereto.
“Portfolio of a collective investment scheme in participation bonds” definition of section 1 of ITA
“portfolio of a collective investment scheme in participation bonds” means any portfolio comprised in any collective investment scheme in participation bonds contemplated in Part VI of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under and for the purposes of that Part;
“Portfolio of a collective investment scheme in property” definition of section 1 of ITA
“portfolio of a collective investment scheme in property” means any portfolio comprised in any collective investment scheme in property contemplated in Part V of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under section 51 of that Act for the purposes of that Part;
“Portfolio of a collective investment scheme in securities” definition of section 1 of ITA
“portfolio of a collective investment scheme in securities” means any portfolio comprised in any collective investment scheme in securities contemplated in Part IV of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under section 42 of that Act for the purposes of that Part;