"portfolio of a collective investment scheme"
means any—
| (a) | portfolio of a collective investment scheme in participation bonds; |
| (b) | portfolio of a collective investment scheme in property; |
| (c) | portfolio of a collective investment scheme in securities; or |
| (d) | portfolio of a declared collective investment scheme; |
[Definition inserted by section 6(1)(x) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010) - effective 1 January 2010]