includes-
| a) | any "pension fund", "provident fund" or "retirement annuity fund" as defined in section 1 of the Income Tax Act; |
| b) | deleted by Act 46 of 1996. |
| c) | any pension fund, provident fund or retirement annuity fund deemed to have been approved as a pension fund, provident fund or retirement annuity fund for the purposes of the Income Tax Act or to have been established by law in the Republic, as the case may be, as contemplated in section 56 of the Income Tax Act, 1995 (Act No. 21 of 1995). |