Finance Act, 1963
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PART VI. Turnover Tax. | ||
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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. |