Tobacco Products Control Act, 1993
R 385
"person"
includes—
| (a) | an insolvent estate; |
| (b) | the estate of a deceased person; |
| (c) | any trust; and |
| (d) | any portfolio of a collective investment scheme, |
but does not include a foreign partnership.
[Definition substituted by section 6(1)(w) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010)]
