“South African ship” means a ship-

(a)     which is registered in the Republic in accordance with Part 1 of Chapter 4 of the Ship Registration Act, 1998 (Act No. 58 of 1998); or

(b)     another ship or ships used temporarily in lieu of the ship contemplated in paragraph (a) by virtue of that ship being subject to repair or maintenance.

[Definition of” South African ship” substituted by section 27 of Act 25 of 2015 and section 31 of Act 23 of 2018 effective on 1 April 2019, applies in respect of years of assessment commencing on or after that date.]