“social and labour plan” means social and labour plan as contemplated in Part II of the Mineral and Petroleum Resources Development Regulations, 2004 (Government Notice R. 527 published in Government Gazette No. 26275 of 23 April 2004), made by the Minister of Minerals and Energy in terms of section 107(1) of the Mineral and Petroleum Resources Development Act.

[Definition of “social and labour plan” inserted by section 52 of Act 15 of 2016 effective on 1 April 2017, applies in respect of expenditure incurred during years of assessment commencing on or after that date]