In these Regulations, a word or expression to which a meaning has been assigned in the principal Act has the same meaning as in the principal Act, unless the context indicates otherwise, and—

"municipal tax"

means a tax, levy or duty that a municipality may impose in terms of section 229(1)(b) of the Constitution;

"property rates"

means property rates imposed in terms of the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004), as amended; and

"the principal Act"

means the Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007), as amended.