“interest” means interest as contemplated in paragraph (a) or (b) of the definition of “interest” in section 24J(1), but does not include an amount of interest that is deemed to be a dividend in specie in terms of section 8F(2) or 8FA(2);

[Definition of “interest” inserted by section 70(1) of Act 25 of 2015 and substituted by section 31(1)(b) of Act 20 of 2021 effective on 1 January, 2022 and applicable in respect of amounts paid on or after that date]