Cap. 334 Art. 2Interpretation.

(1) In this Act, unless the context otherwise requires -

"Authority" means the Freeport Authority constituted under article 5;

"certified public accountant and auditor" means an individual who holds a warrant to act in this capacity issued under the Accountancy Profession Act, or a partnership of such individuals duly registered under the said Act; "company" means -

(i) any partnership constituted under the Companies

Act, being a partnership en nom collectif, en commandite or a limited liability company;

(ii) a body of persons constituted or registered outside Malta, and of a nature similar to the aforesaid partnerships;

(iii) any co-operative society duly registered as such under the appropriate law for the time being in force in Malta; "Comptroller" means the Comptroller of Customs and includes any other person having an express or implied authority to act for the said Comptroller in carrying out the provisions of this Act; "customs duty" means duty charged or chargeable under the Import Duties Act; "excise laws" means the Excise Duty Act;

"Freeport" means any area of Malta comprised within a Freeport zone in accordance with the provisions of article 3; "licensed company" means a company licensed by the Authority to operate within a Freeport under article 10; "Minister" means the Minister responsible for Freeports;

"prescribed" means prescribed by regulation under this Act; "Tribunal" means the Administrative Review Tribunal established by article 5 of the Administrative Justice Act.

(2) Any reference in this Act to any law or provision thereof, shall be construed as a reference to that law or provision as from time to time in force and shall include a reference to any enactment replacing such law or provision (including the imposition of any taxes whatsoever analogous to or in substitution to those contained in such enactments or provisions) and to any subsidiary legislation made thereunder.

(3) Words and expressions used in this Act with reference to another law shall, so far as necessary to give effect to this Act, and consistently with the provisions thereof, have the same meaning as they have in the law with reference to which they are used in this against the law of Malta, shall be construed as limited to offences which are extraditable for the purposes of article 5 of the

Extradition Act.

(5) In this Act and in any regulations made thereunder, if there is any conflict between the English and Maltese texts, the English text shall prevail.