“Foreign-going aircraft” definition of section 1 of VAT Act

“foreign-going aircraft” means any –

 

(a)     aircraft engaged in the transportation for reward of passengers or goods wholly or mainly on flights between airports in the Republic and airports in export countries or between airports in export countries; or

(b)     foreign military aircraft;

[Definition of “foreign-going aircraft” substituted by section 9 of Act 20 of 1994 and section 119 of Act 7 of 2010 effective on 2 November 2010]