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Definitions.
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51.—In this Part—
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“dividends”, except in the phrase “stock, dividends or interest”, means any interest, annuities, dividends or shares of annuities;
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“public revenue”, except where the context otherwise requires, includes the public revenue of any Government whatsoever and the revenue of any public authority or institution in any country outside the State;
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“public revenue dividends” means dividends payable out of any public revenue;
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“foreign public revenue dividends” means dividends payable elsewhere than in the State (whether they are or are not also payable in the State) out of any public revenue other than the public revenue of the State;
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“banker”includes a person acting as a banker;
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“coupons” and “coupons for any foreign public revenue dividends” include warrants for or bills of exchange purporting to be drawn or made in payment of any foreign public revenue dividends.
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