Maintenance Act, 1998
R 385
"headquarter company"
in respect of any year of assessment means a company contemplated in section 9I(1) in respect of which an election has been made in terms of that section;
[Definition substituted by section 7(1)(x) of the Taxation Laws Amendment Act, 2011 (Act No. 24 of 2011) - effective 1 January 2011]
