For performance purposes, aeroplanes are classified as follows—
| (i) |
multi-engine aeroplanes powered by turbo-propeller engines with a maximum certificated mass exceeding 5 700 kilograms; and |
| (ii) |
multi-engine turbojet-powered aeroplanes; |
| (b) |
Class B aeroplanes - propeller-driven aeroplanes, other than single-engine aeroplanes, with a MCM of 5 700 kilograms or less; |
| (c) |
Class C aeroplanes- aeroplanes powered by two or more reciprocating engines with a MCM exceeding 5 700 kilograms; and |
| (d) |
Class D aeroplanes- single-engine aeroplanes. |
Stamp Duties Act, 1968 (Act 77 of 1968)
