S.L. 123.114 Art. 2Definitions. Cap. 123. Cap. 16. Cap. 492. Cap. 492. Cap. 331.

In these regulations, unless the context otherwise requires: "the Act" means the Income Tax Act; "foundation" means a foundation created in terms of the Second Schedule of the Civil Code or as recognised thereunder and which has submitted evidence to the Commissioner of its registration or recognition, as the case may be, in accordance with the relevant provisions of the Civil Code; "non-profit making" shall have the same meaning as in article 2 of the Voluntary Organisations Act; "social purpose" shall have the same meaning as that found in article 2 of the Voluntary Organisations Act;

"trust" means a trust established in accordance with the Trusts and Trustees Act, or a trust which is recognised thereunder.