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"Public Private Partnership"

means a Public Private Partnership as defined in—

(a) Regulation 16 of the Treasury Regulations issued in terms of section 76 of the Public Finance Management Act; or
(b) the Municipal Public-Private Partnership Regulations made in terms of section 168 of the Local Government : Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

[Definition substituted by section 1(1)(n) of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)]