S.L. 123.164 Art. 2Interpretation. Cap. 123.

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"ISA" means a special individual savings account in terms of these rules;

and other terms shall have the meaning assigned to them in articles 33 to 42, both inclusive, of the Act or, when not defined in the said articles, the meaning assigned to them under the other provisions of the Act.