"Public Private Partnership"

means a Public Private Partnership as defined in—

(a)	Regulation 16 of the Treasury Regulations issued in terms of section 76 of the Public Finance Management Act; or

(b)	the Municipal Public-Private Partnership Regulations made in terms of section 168 of the Local Government : Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

[Definition substituted by section 1(1)(n) of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)]