"benefit fund"
means—
| (a) | any friendly society registered under the Friendly Societies Act, 1956 (Act No. 25 of 1956), or any fund established before 13 June 1986 which is not so registered solely because of the provisions of section 2(2)(a) of that Act; or |
[Paragraph (a) substituted by section 2(1)(a) of the Income Tax Act, 1986 (Act No. 65 of 1986)]
| (b) | any medical scheme registered under the provisions of the Medical Schemes Act; |
[Paragraph (b) substituted by section 4(1)(b) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013), GG 37158, dated 12 December 2013 - effective 1 January 2014]
| (c) | [Paragraph (c) deleted by section 19(1)(b) of the Taxation Laws Amendment Act, 1998 (Act No. 30 of 1998) - effective 1 January 2000] |