S.L. 123.51 Art. 2Definitions. Cap. 123.

In these regulations, unless the context otherwise requires: "Act" means the Income Tax Act;

"fund" means a collective investment scheme or, in the case of a collective investment scheme divided into sub-funds, a sub-fund of that scheme; "Malta based scheme" means a collective investment scheme formed in accordance with the laws of Malta; "overseas based scheme" means a collective investment scheme that is not a Malta based scheme; 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.