(cP)  the receipts and accruals of a company or trust contemplated in section 37A;

: Provided that this paragraph does not apply where-

(a)     the constitution of a company or the instrument establishing a trust does not comply with section 37A(5)(a); and

(b)     the person contemplated in section 37A(5)(b) does not furnish the Commissioner with a written undertaking as contemplated in that section;

[Proviso to paragraph (cP) added by section 16 of Act 17 of 2017 effective on 18 December 2017]