S.L. 123.214 Art. 2Interpretation. Cap. 123.    Cap. 492.

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"Commissioner" shall have the same meaning as assigned to in the Act;

"company" shall have the same meaning as assigned to it in the Act;

"competent authority" means the Commissioner for

Voluntary Organisations appointed in accordance with article 5

of the Voluntary Organisations Act.