(1)     For the purposes of this section-

“end user” means a taxable person or a person with a permanent establishment within the Republic that uses intellectual property or any corresponding invention during a year of assessment to derive income, other than a person that derives income mainly by virtue of the grant of use or right of use or permission to use intellectual property or any corresponding invention;

[Definition of “end user” substituted by section 36 of Act 43 of 2014 effective on 20 January 2015]