“transaction date” means, in relation to –

(a)     ……….

(b)     a debt owing by a person, the date on which such debt was actually incurred;

(bA)   a preference share, the date on which the preference share was issued or acquired;

[Paragraph (bA) inserted by section 22(1)(e) of Act 5 of 2026 deemed effective on 1 January, 2025 and applicable in respect of years of assessment commencing on or after that date]

(c)     ……….

(d)     a debt owing to a person, the date on which the amount payable in respect of such debt accrued to such person or the date on which such debt was acquired by such person in any other manner;

(e)     a forward exchange contract, the date on which such contract was entered into;

(f)      a foreign currency option contract, the date on which such contract was entered into or acquired; and

(g)     an amount which constitutes a unit of currency, the date on which that amount was acquired;