“Single toll road” definition of section 24G of ITA

“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;