In these regulations, unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act bears the meaning so assigned, and—

"annual contribution limit"

means the amount contemplated in section 12T(4)(a) of the Income Tax Act;

"collective investment scheme"

means a collective investment scheme as defined in section 1 of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002), approved as a collective investment scheme in terms of that Act;

"derivative instrument"

means a derivative instrument as defined in section 1 of the Financial Markets Act, 2012 (Act No. 19 of 2012);

"fee"

includes a management fee, administration fee or any similar charge;

"guaranteed return"

means, where at the time of the issue of a financial instrument or policy with a maturity date, all amounts payable in respect of that financial instrument or policy are—

over the full term of the financial instrument or policy;

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

"investor"

means a person contemplated in paragraph (b) of the definition of "tax free investment" in section 12T(1) of the Income Tax Act;

"issuer"

means a person or institution listed in regulation 2;

"lifetime contribution limit"

means the amount as contemplated in section 12T(4)(c) of the Income Tax Act;

"maturity date"

means the date on which an issuer of a tax free investment is contractually bound to liquidate the investment without any penalty imposed on the investor;

"policy"

means a policy as defined in section 29A(1) of the Income Tax Act; and

"product provider"

means a person or entity contemplated in paragraph (a) of the definition of tax free investment in section 12T(1) of the Income Tax Act.