“public sector fund” means a fund referred to in paragraph (a), (b) or (d) of the definition of “pension fund” or paragraph (a), (b) or (c) of the definition of “provident fund” in section 1(1);

[Definition of “public sector fund” inserted by section 91(1)(e) of Act 22 of 2012 and substituted by section 62(1) of Act 15 of 2016 and by section 38(1) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date]