“investment income” means-

(i)      any income in the form of annuities, dividends, foreign dividends, interest, rental derived in respect of immovable property, royalties, or income of a similar nature; and

[Paragraph (i) substituted by section 68 of Act 23 of 2018 effective on 17 January 2019]

(ii)     any proceeds derived from the disposal of financial instruments;