“Branch policy” definition of section 28 of ITA

(1)     For the purposes of this section-

“branch policy” means a policy contemplated in paragraph (c) of the definition of “short­term policy” that is also a long­term policy as defined in section 1 of the Long­term Insurance Act;

[Definition of “branch policy” inserted by section 33(1)(a) of Act 34 of 2019]