In these Regulations, any word or expression to which a meaning has been assigned in the National Energy Act, or the Income Tax Act bears the meaning so assigned, and—

"accreditation number"

means an accreditation number contained in a certificate of accreditation issued by the South African National Accreditation System under section 22(2)(b) of the Accreditation for Conformity Assessment, Calibration and Good Laboratory Practice Act, 2006 (Act No. 19 of 2006), to a measurement and verification body for the inspection, measurement, reporting and verification of energy efficiency savings;

"allowance"

means the amount allowed to be deducted in respect of energy efficiency savings as contemplated in section 12L of the Income Tax Act;

"baseline"

means baseline as defined in the standard;

"captive power plant"

means where generation of energy takes place for the purposes of the use of that energy solely by the person generating that energy;

"certificate"

means an energy efficiency savings certificate contemplated in section 12L(3) of the Income Tax Act that is issued by SANEDI, comprising the content set out in regulation 4;

"certificate number"

means a unique traceable number allocated to a certificate by SANEDI;

"energy efficiency"

means energy efficiency as defined in the standard;

"energy efficiency savings"

means the difference between the actual amount of energy used in the carrying out of any activity or trade, in a specific period and the amount of energy that would have been used in the carrying out of the same activity or trade during the same period under the same conditions if the energy savings measure was not implemented;

"Income Tax Act"

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

"measurement and verification"

means measurement and verification as defined in the standard;

"measurement and verification body"

means a body that is accredited by the South African National Accreditation System in terms of section 22 of the Accreditation for Conformity Assessment, Calibration and Good Laboratory Practice Act, 2006 (Act No. 19 of 2006), for the purposes of inspection, measurement, reporting and verification of energy efficiency savings;

"measurement and verification professional"

means a natural person who performs measurement and verification of energy efficiency savings under the auspices of a measurement and verification body;

"National Energy Act"

means the National Energy Act, 2008 (Act No. 34 of 2008);

"report"

means a measurement and verification report that—

"reporting period energy use"

means reporting period energy use as defined in the standard;

"SANEDI"

means the South African National Energy Development Institute established in terms of section 7 of the National Energy Act; and

"standard"

means the South African National Standard 50010 (SANS 50010, Measurement and Verification of Energy Savings), issued by the South African Bureau of Standards in terms of the Standards Act, 2008 (Act No. 8 of 2008).