CO129-589-12 War Revenue Ordinance 1941 8-5-1941 - 19-6-1941 — Page 58

71

Ordinance No. 39 of 1932.

Ordinance

No. 8 of 1921.

10-

"British Empire" means the United Kingdom of Great Britain and Northern Ireland, the Dominions, India, Burma, the territories administered by His 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 War Taxation 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 enactment or charter in force in the Colony or elsewhere;

وو

"debenture means a debenture as defined in section 348 (1) of the Companies Ordinance, 1932;

"Deputy Commissioner" means the Deputy Commis- sioner of War Taxation appointed under this Ordinance;

"Examiner

Ordinance;

means an Examiner appointed under this

66 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

or person of unsound mind;

means any minor, lunatic, idiot,

"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 sub- stituted for the Ordinance referred to, and any rules, regula- tions, or by-laws under any of such Ordinances;

66 owner,'

" in relation to land and/or improvements thereon, includes a person who holds such land and/or im- provements subject to a ground rent or other annual charge;

person includes a company, partnership, or body of

(C

persons;

وو

,,

"precedent partner means the partner who, of the active partners resident in the Colony-

(a) is first named in the agreement of partnership; or (b) if there is no agreement, is specified by name or initials singly or with precedence to the other partners in the usual name of the partnership; or

(c) is first named in any statutory statement of the names of the partners;

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prescribed '

this Ordinance;

means prescribed by or in pursuance of

"profits" means the net profits for any period calculated in accordance with the provisions of Chapter IV of this Ordinance;

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