Regulation 3 Interpretation of Part 2
In this Part—
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“the Inland Revenue” means any officer of the Board;
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“Revenue certificate” has the meaning given by section 79(3)(a);
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“purchaser” has the meaning given by section 43(4);
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“self-certificate” has the meaning given by section 79(3)(b);
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“vendor” has the meaning given by section 43(4).