(5)     For the purpose of this section-

“motor vehicle manufacturer” means the manufacturer-

(a)     as determined by applying the criteria in paragraph (i) of the definition of “final manufacturer”, as defined in the regulations issued in terms of section 59 of the International Trade Administration Act, 2002 (Act 71 of 2002), contained in Government Notice No. R.80, as published in Government Gazette No. 44144 of 11 February 2021; or

(b)     of a “heavy motor vehicle”, as referred to in item 317.07 in Part I of Schedule No. 3 to the Customs and Excise Act, 1964 (Act 91 of 1964), to the extent of assembly provided for in Note 5 to Chapter 98 of Part 1 of Schedule No. 1 to that Act.

[Section 12V inserted by section 12(1) of Act 42 of 2024 effective on 1 March, 2026 and applicable in respect of assets brought into use on or after that date. Subsection (5) added by section 16(1) of Act 5 of 2026 effective on 1 March, 2026 and applicable in respect of assets brought into use on or after that date]