“this Act” includes any regulation made in terms of section 22, but does not include the footnotes.

[Subsection (1), previously section 1, renumbered by section 271 read with paragraph 148(c) of Schedule 1 of Act 28 of 2011]

(2)     Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.

[Subsection (2) inserted by section 271 read with paragraph 148(d) of schedule 1 of Act 28 of 2011]