“Neighbouring country” definition of section 1 of ITA

“neighbouring country” means Botswana, eSwatini, Lesotho and Namibia;

[Definition of “neighbouring country” inserted by section 2(1)(a) of Act 85 of 1987 and substituted by section 2(e) of Act 141 of 1992, by section 2(c) of Act 36 of 1996 and by section 3 of Act 16 of 2022]