S.L. 123.73 Art. 2Interpretation. Cap. 123. S.L. 123.51

In these regulations, ''the Act'' means the Income Tax Act; ''authorised financial intermediary'' shall, for the purposes of these regulations, mean a person who is registered as an authorised financial intermediary for the purposes of the Collective Investment Schemes (Investment Income) Regulations; ''investment income'' shall have the meaning assigned to it in article 41 of the Act; ''the investment income provisions'' shall have the meaning assigned to it in article 32 of the Act.