‘compliance period’ means the period-

(a)     commencing at the beginning of the year of assessment following the year of assessment in which assets are first brought into use; and

(b)     ending at the end of the year of assessment three years after the year of assessment in which assets are first brought into use;

[Definition of ‘compliance period’ inserted by section 22 of Act 25 of 2015 effective on 8 January 2009]