Finance Act, 1963


Turnover Tax.

Interpretation (Part VI).

46.—In this Part of and the First Schedule to this Act, save where the context otherwise requires—

“body of persons” has the same meaning as is given to that expression in section 237 of the Income Tax Act, 1918;

“goods” has the same meaning as in the Sale of Goods Act, 1893 ;

“hotel” includes any guest house, holiday hostel, holiday camp, motor hotel, motel, coach hotel, motor inn, motor court or tourist court;

“month” means any of the months January to December;

“secretary” includes such persons as are mentioned in subsection (1) of section 106 of the Income Tax Act, 1918, and subsection (1) of section 55 of the Finance Act, 1920 ;

“tax” means tax chargeable by virtue of this Part of this Act.