In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:

"controlling body"

means a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession; and

"recognised controlling body"

means a "controlling body" recognised by the Commissioner under section 240A.

[Definition inserted by section 81(a) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21  of 2012)]

"registered tax practitioner"

[Definition deleted by section 81(b) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21  of 2012)]