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territories administered by ifis Majesty's Governments in the
Dominions under Mandate or otherwise, the British Colonies and
protected States and the Mandated Territories of Tanganyika,
the Cameroons under British Mandate and Togoland under British
Mandate;
"business" includes agricultural undertaking and poultry
and pig rearing;
"Commissioner" includes the Commissioner of Income Tax
appointed under this Ordinance, and the Deputy Commissioner, and
an Assistant Commissioner specially authorized by the Commissioner
either generally or for some specific purpose to act on behalf
of the Commissioner;
"corporation" means any company which is either incorporated
or registered under any mactment or charter in force in the
Colony or elsewhere;
"debenture" means a debenture as defined in section 348 (1)
of the Companies Ordinance, 1932;
"Deputy Commissioner" means the Deputy Commissioner of
Income Tax appointed under this Ordinance;
"executor" means any executor, administrator, or other
person administering the estate of a deceased person, and
includes a trustee acting under a trust created by the last will
of the author of the trust;
"incapacitated person" means any minor, lunatic, idiot,
or person of unsound mind;
"income arising in or derived from the Colony" for the
purposes of Chapter III, shall, without in any way limiting
the meaning of the term, include all income derived from
services rendered in the Colony;
"mortgage" means a mortgage as defined in section 3 (19)
of the Stamp Ordinance, 1921;
"Ordinance" includes any Ordinance amending or substituted
for the Ordinance referred to, and any rules, regulations, or
by-laws under any of such Ordinances;
"owner," in relation to land and/or improvements thereon,
!
/includes
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