S.L. 123.179 Art. 2Interpretation. Cap. 123. Cap. 452.

In these rules, unless the context otherwise requires -

"the Act" means the Income Tax Act;

"Commissioner" means the Commissioner for Revenue;

"employee" means any person who has entered into or works under a contract of service, or any person who has undertaken personally to execute any work or service for, and under the immediate direction and control of another person, including an outworker, but excluding work or service performed in a professional capacity or as a contractor for another person when such work or service is not regulated by a specific contract of service as set out in the Employment and

Industrial Relations Act;

"employee transportation costs" mean costs incurred by an undertaking for transportation of employees to and from the place of work using means of transport capable of carrying more than eight (8) persons, whether organized by the undertaking or any other entity;

"undertaking" means a person carrying on a trade, business, profession or vocation as set out in paragraph (a) of sub-article (1) of article 4 of the Act.