43M. Concessionary rate of tax for trust income to which beneficiary is entitled

any income of a real estate investment trust within the meaning of section 43(10);

any income of a designated unit trust within the meaning of section 35(14);

[Deleted by Act 37 of 2014]

any income of a trust fund prescribed under section 13C;

any income of a foreign trust specified under section 13F;

any income of a locally‑administered trust prescribed under section 13N;

any income of a trust the trustee of which is a prescribed person under section 13D; or

any income of an approved trust fund referred to in the definition of “approved person” under section 13U(5), or of a trust fund that is a feeder fund or master fund approved under section 13U.[43X