Protection of Personal Information Act, 2013
R 385.00
"identical security"
means in respect of a listed security, as defined in the Securities Transfer Tax Act, 2007 (Act No. 25 of 2007), that is the subject of a securities lending arrangement—
| (a) | a security of the same class in the same company as that security; or |
| (b) | any other security that is substituted for that listed security in terms of arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listing Requirements in the SENS (Stock Exchange News Service) as defined in the JSE Limited Listing Requirements. |
[Paragraph (b) substituted by section 5(1)(e) of the Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016) - effective 1 January 2017]
[Definition inserted by section 3(1)(h) of Act No. 25 of 2015 - effective 1 January 2016]
