"linked unit"

means a unit comprising a share and a debenture in a company, where that share and that debenture are linked and are traded together as a single unit;

[Definition inserted by section 4(1)(v) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013), GG 37158, dated 12 December 2013 - effective 1 April 2013]