“Person” definition of section 1 of STT Act

Posted on by admin_kmos

“person” includes –

(a)     any sphere of the Government of the Republic;

(b)     any body of persons (incorporated or unincorporated);

(c)     the estate of any deceased or insolvent person;

(d)     any trust fund; and

(e)     any portfolio comprised in any collective investment scheme in securities contemplated in Part IV of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002);