“retirement fund lump sum benefit” means an amount determined in terms of paragraph 2(1)(a) or (c) of the Second Schedule;

[Definition of “retirement fund lump sum benefit” inserted by section 3 of Act 8 of 2007 and substituted by section 2 of Act 3 of 2008, section 7 of Act 17 of 2009 and section 2 of Act 17 of 2017 effective on 1 March 2018 and applies in respect of years of assessment commencing on or after that date]