“SEZ operator” definition of section 1 of VAT Act

“SEZ operator” means an operator defined in section 1 of the Special Economic Zones Act;

[Definition of “SEZ operator” inserted by section 23 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014, (Act No. 16 of 2014) is operational, 9 February 2016]