“Special Economic Zone” or “SEZ” definition of section 1 of VAT Act

“Special Economic Zone” or “SEZ” has the meaning assigned thereto in section 21A(1) of the Customs and Excise Act;

[Definition of “Special Economic Zone” or “SEZ” inserted by section 23 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act2014, (Act No. 16 of 2014) is operational, 9 February 2016]