S.L. 406.17 Art. 2Interpretation. Cap. 406.

(1) In these regulations unless the context otherwise requires:

"the Act" means the Value Added Tax Act;

"clearance certificate" means a document of approval issued by the Minister of Finance, the Economy and Investment upon a recommendation by Malta Enterprise; "eligible taxable person" means a person registered under article 10 of the Act who is eligible for remittance under these regulations.

(2) Other terms and expressions used in these regulations shall have the meaning assigned to them in the Act.