Section 2
Interpretation
of Income Tax (Tin Buffer Stock Contributions and Repayments) Act 1974
In this Act, unless the context otherwise requires—
“contribution” in relation to a contributor, means a contribution which he is required by the Tin Control (Buffer Stock) Regulations 1972 [P.U. (A) 64/1972] (in this Act referred to as the Regulations)
to pay, and includes a contribution under the Regulations borne by him by deduction from the price paid to him, and references to contributions paid shall be construed accordingly;
“contribution certificate” means the Buffer Stock Share Certificate issued under regulation 24 of the Regulations;
“contributor” means a person registered as a contributor under regulation 7 of the Regulations and includes any other person who
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proves to the satisfaction of the Director General that he has paid or borne contribution under any agreement or arrangement;
“income tax” means income tax imposed by the Income Tax Act 1967 [Act 53] (in this Act referred to as the Income Tax Act);
“repayment” means a sum repaid under regulation 26 of the
Regulations.
(2)
Words and expressions defined in any provision of the Income
Tax Act shall, unless the context otherwise requires, have the defined meaning if used in this Act.