| a) | a company, means- |
| i) | more than 50 per cent of the issued share capital of the company; |
| ii) | more than half of the voting rights in respect of the issued shares of the company; or |
| iii) | the power, either directly or indirectly, to appoint or remove the majority of the directors of the company without the concurrence of any other person; or |
| b) | a close corporation, means more than 50 per cent of the interest in the close corporation; |