S.L. 406.5 Art. 2Interpretation. Cap. 406. S.L. 65.11

(1) In these regulations unless the context otherwise requires -"the Act" means the Value Added Tax Act;

"premises and sites for parking vehicles" means any premises or sites for parking vehicles where a fee is charged for such parking, but shall not include any public property where a car park attendant licensed as such in terms of the Motor Vehicles Regulations is in attendance.

(2) Other terms and expressions shall have the meaning assigned to them in the Act.