(b)     For the purposes of this section and the said item of Schedule No. 6 –

(i)      “user” shall mean, according to the context and subject to any note in the said Schedule No. 6, the person registered for a diesel refund as contemplated in subsection (1A);

[Subparagraph (i) substituted by section 130 of Act 60 of 2001 and section 95 of Act 35 of 2007]