16. For the purposes of paragraphs 14, 15 and 20 –
Category: Paragraph 16 (First Schedule) – Meaning of “plantation” and “forest produce”
Paragraph 16
Paragraph 16 substituted by section 28 of Act 55 of 1966 and amended by section 31 of Act 69 of 1975.
“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;
“Forest produce” definition of First Schedule
“forest produce” means trees (other than trees of the nature described in paragraph 12(1)(g)) and anything derived from such trees, including timber, wood, bark, leaves, seeds, gum, resin and sap.