(1)     For the purposes of this section –

“agreement” means an agreement concluded by the taxpayer in terms of which the taxpayer is entitled to operate a toll road;

“ancillary service” in relation to a toll road, means any –

(a)     vehicle service station, breakdown or repair facility;

(b)     shop or restaurant;

(c)     park, recreation or rest area;

(d)     emergency medical or first–aid facility;

(e)     hotel or other accommodation; or

(f)      entertainment facility,

or other service or facility to which persons or vehicles may gain access from the toll road;

“permanent work” means –

(a)     any earthwork, tunnel, bridge, or structure forming part of a toll road, including any building erected for the purpose of housing toll equipment, but excluding any such work constructed or erected solely for the purposes of the repair or maintenance of a toll road; and

(b)     the reimbursement for the cost of acquisition or expropriation of land required for the purposes of the toll road; and

(c)     any payment made to the South African National Roads Agency Limited in respect of the acquisition of the right to operate a toll road;

“road pavement” means the road surface, road shoulders, sub base, base course, wearing courses, road signage, road markings, lighting, guard rails, tolling equipment, emergency telephone systems, emergency telephone repeater stations, access roads to emergency telephone repeater station sites and other parts and road furniture of a toll road, excluding any permanent work or ancillary service;

“single toll road” means –

(a)     a single continuous toll road or portion thereof, or two or more toll roads or portions thereof which are not contiguous but which the Minister of Transport Affairs, after consultation with the Minister of Finance, considers should be regarded as a single toll road; or

(b)     two or more toll roads or portions thereof in respect of which a single agreement has been concluded with the South African National Roads Agency Limited;

“South African National Roads Agency Limited” means the South African National Road Agency Limited incorporated in terms of section 3 of the South African National Roads Agency Limited and National Roads Act, 1998 (Act No. 7 of 1998);

“tolling period”, in relation to a toll road, means the initial period during which the South African National Roads Agency Limited has granted to the taxpayer or any other person the right to operate such toll road, including any period in respect of which such right was so granted in terms of an interim agreement concluded by the South African National Roads Agency Limited, but excluding any extension of such first-mentioned period in respect of which a right of renewal may be exercised;

“toll road” means a road or section thereof, including any access road, crossroad or ramp constituting a necessary adjunct to such road or section, in respect of which the taxpayer derives or will derive income through the imposition of a toll or the exploitation of the right to impose a toll.