11. Insertion of new section 13A in the principal enactment

The following new section is hereby inserted immediately after section 13 of the principal enactment and shall have effect as section 13A of that enactment:—

13A. For the purposes of this Act, unless the context otherwise requires—

“Assessor” shall have the same meaning as assigned to it in the Inland Revenue

Act;

“Inland Revenue Act” means the Inland

Revenue Act, No. 10 of 2006 and includes where necessary and appropriate, the Inland Revenue Act,

No. 28 of 1979 and Inland Revenue

Act, No. 38 of 2000.”.