Cap. 159 Art. 2Interpretation.

(1) In this Ordinance, unless the context otherwise requires -

"aids" means the reliefs referred to in Part II and Part III of this

Ordinance;

"Comptroller" means the Comptroller of Customs;

"Commissioner" means the Commissioner of Inland Revenue;

"construction day" means a day, after the coming into operation of this Ordinance, specified in any application made under this Ordinance as being the day on or before which it is intended to commence the construction (including structural alteration, extension or improvement) of the industrial building to which the application relates; "the Corporation" means the Malta Development Corporation established by article 3 of the Malta Development Corporation Act; "defined parcel of land" means any plot of land so located and of such extension and description as the Minister responsible for tourism shall approve in writing to be suitable for development as a centre for tourism; "fishing, horticultural or agricultural undertaking" means an undertaking carrying on or intending to carry on, by way of trade, any fishing, horticultural or agricultural enterprise which, in the opinion of the Minister responsible for agriculture makes a substantial contribution to the food supply of Malta or has a good export potential; "guest" means any person who comes to Malta as a tourist and any person who comes to Malta and establishes himself therein for any length of time but is not in Malta by reason of his office, business or employment; "hotel" includes any number of constructions suitably furnished and equipped, with accommodation in single or double bedrooms, provided that such constructions are grouped together and have in common ancillary hotel services and amenities within a single and defined parcel of land and are operated by a common management to accommodate and for the use of guests against payment, and including guest houses;

"industrial building" means any kind of building or structure whatsoever occupied or to be occupied in Malta by an industrial undertaking for the purposes of the trade carried on by such undertaking and, in particular, includes any building or structure provided by the industrialist for the welfare of workers employed in that trade and in use for that purpose, but does not include any building or structure in use as, or as part of, a dwelling-house (other than a hotel), retail shop or showroom or for any purpose "industrial undertaking" and "undertaking" mean an undertaking carrying on or intended to carry on in Malta a trade which consists in the production, manufacture or improvement of an article or commodity or in the provision or improvement of any service and include an undertaking relating to shipping and an undertaking relating to a hotel;

"Malta" has the same meaning as is assigned to it by article 124 of the Constitution of Malta;

"person" includes an association of persons and in particular includes a company or partnership;

"production day" means a day, after the coming into operation of this Ordinance, specified in any application made under this Ordinance as being the day on or before which it is anticipated that the industrial undertaking to which the application relates will commence to produce in marketable quantities the articles or commodities produced, manufactured or improved by it or to run on commercial scale the service provided or improved by such undertaking.

(2) For the avoidance of doubt it is hereby declared that notwithstanding any exemption or relief from the payment of any tax or duty granted under this Ordinance in respect of any industrial undertaking, the President of Malta may, after such consultation as may be required by this Ordinance, make a further order or further orders under articles 3 and 8 in respect of any expansion of the undertaking aforesaid, and, in respect of any such expansion or of any further expansion thereof, any such exemption or relief may be allowed for such period as is provided in the said articles 3 and 8, respectively, and subject to such conditions and the giving of such security as the President of Malta thinks fit.