S.L. 460.9 Art. 2Interpretation. Cap. 460 Cap. 123.

In this Order, unless the context otherwise requires:

"the Act" means the European Union Act;

"the Directive" means the provisions of Council Directive 77/ 799/EEC on mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums of the 19th December, 1977 as amended and of Council Directive 2004/ 56/EC of the 21st April, 2004 laying down detailed directives for implementing certain provisions of the said Council Directives other than the provisions of the said Directives insofar as they relate to income tax payable in terms of the Income Tax Act; "Member State" means any State referred to in the definition of "the Treaty" contained in article 2(1) of the Act.