“family company”, in relation to a deceased person, means any company (other than a company whose shares are quoted on a recognized stock exchange) which at any relevant time was controlled or capable of being controlled directly or indirectly, whether through a majority of the shares thereof or any other interest therein or in any other manner whatsoever, by the deceased or by the deceased and one or more of his relatives;

[Definition of “family company” inserted by section 7 of Act 77 of 1964, deleted by section 6 of Act 97 of 1993 and inserted by section 2 of Act 140 of 1993]