“Shipbuilding structure” definition of section 13 of ITA

“shipbuilding structure” means any launching way, fittingout quay or craneway which is not part of a building.

[Section 13 amended by section 30 of Act 60 of 2001 and by section 13(1)(a) of Act 42 of 2024. Subsection (9) added by section 17(1)(f) of Act 55 of 1966 and substituted by section 13(1)(c) of Act 88 of 1971]