“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;