S.L. 372.33 Art. 2Interpretation. Cap. 372.  Cap. 123.      Cap.123.

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Management Act;

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

"Minister" means the Minister responsible for finance;

"review report" shall have the same meaning as assigned to it in guidelines published on the website of the

Commissioner for Tax and Customs in accordance with the provisions of article 96(2) of the Income Tax Act.