Cap. 598 Art. 2Interpretation.   Cap. 325.

(1) In this Act unless the contents otherwise requires:

"Commissioner" means the Commissioner for Revenue, and includes any other person having an express or implied authority to act for the said Commissioner in carrying out the provisions of this Act;

"determined undertaking" means an undertaking determined as authorised to operate within a Free Zone under article 9;

"Free Zone" means an area in Malta designated as a Free Zone in accordance with the provisions of article 3 and referred to in any Schedule to this Act;

"guidelines" means any set of rules issued by the Authority from time to time for the further implementation of the provisions of this Act and of any regulations issued hereunder;

"Minister" means the Minister responsible for Malta Enterprise;

"State Aid Monitoring Board" means the Board established under article 57 of the Business Promotion Act;

"undertaking" means any individual or body of persons, whether having a distinct legal personality or not, who or which carries on any form of enterprise including the exercise of any trade or business, profession or vocation and includes any association or other body of persons which promotes or supports the goals and objectives of such undertakings;

"Union Customs Code" means the Union Customs Code adopted on 9th October 2013 as Regulation (EU) No. 952/2013 of the European Parliament and of the Council as amended by Regulation 2016/2339 and as may be further amended from time to time, as well as any other delegated legislation issued to supplement such legislation.

(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 Act.

(4) 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.