“Registered learnership agreement” definition of section 12H of ITA

‘registered learnership agreement’ means a learnership agreement that is-

 

(a)    registered in accordance with the Skills Development Act, 1998; and

(b)     entered into between a learner and an employer before 1 April 2024;

[Paragraph (b) substituted by section 30(1)(a) of Act 15 of 2016 and by section 14(1) of Act 20 of 2021 effective on 1 April, 2022 and applicable in respect of learnership agreements entered into on or after that date]