S.L. 364.21 Art. 2Interpretation.  Cap. 364.  Cap. 372.  Cap. 406.  Cap. 364. Cap. 372. Cap. 406.  Cap. 364.  Cap. 364. Cap. 372.  Cap. 406.  Cap. 406.   Cap. 364.  Cap. 372. Cap. 406.

(1) In these rules, unless the context otherwise requires:

"additional penalty" means the additional penalty established in article 68 of the Duty on Documents and

Transfers Act, article 52A of the Income Tax Management Act and article 84A of the Value Added Tax Act;

"agreement" means the agreement provided for in article

68 of the Duty on Documents and Transfers Act, article 52A of the Income Tax Management Act and article 84A of the Value

Added Tax Act;

"Commissioner" means the Commissioner for Tax and Customs;

"duty on documents and transfers" shall have the same meaning assigned to it by the Duty on Documents and Transfers Act;

"endangered tax" means the difference between the tax declared to be chargeable by the taxpayer, after taking into account any exemption, relief, allowance or tax credits to which he may be entitled, and the tax chargeable after considering the same, however such difference shall not include any additional tax and interest;

"offence" means any breach or connected breach as defined in article 68 of the Duty on Documents and Transfers

Act, article 52A of the Income Tax Management Act and article

84A of the Value Added Tax Act;

"tax" shall have the same meaning assigned to it by the Income Tax Acts; "value added tax" shall have the same meaning assigned to it by the Value Added Tax Act.

(2) Unless the context otherwise requires, all other words and phrases used in these rules which are not defined herein, shall have the same meaning as assigned to them in the Duty on Documents and

Transfers Act, the Income Tax Management Act and the Value Added

Tax Act, respectively.