“Portfolio of a hedge fund collective investment scheme” definition of section 1 of ITA

“portfolio of a hedge fund collective investment scheme” means any portfolio held by any hedge fund business that qualifies as a declared collective investment scheme in terms of section 63 of the Collective Investment Schemes Control Act;

[Definition of “portfolio of a hedge fund collective investment scheme” inserted by section 4(1)(zL) of Act 31 of 2013 effective on the date on which the Minister, in accordance with section 63 of the Collective Investment Schemes Control Act, declares a hedge fund business, in which a portfolio is held, to be a collective investment scheme: 1 April, 2015]