(yA)   any amount received by or accrued to any person in respect of goods or services provided to beneficiaries in terms of an official development assistance agreement that is binding in terms of section 231(3) of the Constitution of the Republic of South Africa, 1996, to the extent –

(aa)   that amount is received or accrued in relation to projects that are approved by the Minister; and

[Subparagraph (aa) substituted by section 16 of Act 17 of 2017 and section 22 of Act 23 of 2018 effective on 17 January 2019]

(bb)   where that agreement was concluded on or after 1 January 2007, that that agreement provides that those receipts and accruals of that person must be exempt;

[Subparagraph (bb) substituted by section 22(1)(d) of Act 23 of 2018 and by section 10(1)(e) of Act 23 of 2020 deemed to have come into operation 1 January, 2007 and applicable in respect of years of assessment commencing on or after that date]

(cc)    ……….

[Subparagraph (cc) deleted by section 16 of Act 17 of 2017 effective on 18 December 2017]