Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
"legal person"
means any person, other than a natural person, that establishes a business relationship or enters into a single transaction, with an accountable institution, and includes a person incorporated as a company, close corporation, foreign company or any other form of corporate arrangement or association, but excludes a trust, partnership or sole proprietor;
[Definition inserted by section 1(k) of the Financial Intelligence Centre Amendment Act, 2017 (Act No. 1 of 2017)]
