S.L. 123.7 Art. 2Interpretation.

In these rules, unless the context otherwise requires -

"Act" means the Income Tax Act; "benefit" has the same meaning assigned to it under the Fringe

Benefits Rules; "emoluments" has the same meaning assigned to it under the FSS Rules; "Fringe Benefits Rules" means the Fringe Benefits Rules, or any other rules prescribed under the Income Tax Act in replacement thereof;

"FSS Rules" means the Final Settlement System (FSS) Rules, or any other rules prescribed under the Income Tax Management Act in replacement thereof; "qualifying income" means the income produced through the use or employment of the intellectual property or intellectual property rights chargeable to tax in accordance with the provisions of the Income Tax Acts before claiming the deductions contemplated in rule 6(1)(b) or (2), as may be applicable, and article 14(1)(o) of the Act.