S.L. 123.198 Art. 2Interpretation. Cap. 123.

In these rules, unless the subject or context otherwise requires:

"the Act" means the Income Tax Act;

"the final tax portion" and "the excess portion" mean that they are portions of the consideration for an assignment as described in rule 6;

"notice of the assignment" means the notice that is required to be given in terms of rule 3(1)(b).