“corporation” means any company which is either incorporated or registered under any enactment or charter in force in the Colony or elsewhere;
“debenture” means a debenture as defined in section Ordinance 348 (1) of the No. 39 of 1932.Companies Ordinance, 1932;
“Deputy Commissioner” means the Deputy Commissioner of Inland Revenue appointed under this Ordinance;
“executor” means any executor, administrator, or other person administering the estate of a deceased person, and includes a trustee acting under a trust created by the last will of the author of the trust;
“incapacitated person” means any minor, lunatic, idiot, or person of unsound mind;
“income arising in or derived from the Colony” for the purposes of Chapter III, shall, without in any way limiting the meaning of the term, include all income derived from services rendered in the Colony;
“mortgage” means a mortgage as defined in section 3 (19) Ordinance of the No. 8 of 1921.Stamp Ordinance, 1921;
“Ordinance” includes any Ordinance amending or substituted for the Ordinance referred to, and any rules, regulations, or by-laws under any of such Ordinances;
“owner,” in relation to land and/or improvements thereon, includes a person who holds such land and/or improvements subject to a ground rent or other annual charge;
“"person” includes a company, partnership, or body of persons;
“precedent partner” means the partner who, of the active partners resident in the Colony—
- (a) is first named in the agreement of partnership; or
- (b) if there is no agreement, is specified by name or initials singly or with precedence to the other partners in the usual name of the partnership; or
- (c) is first named in any statutory statement of the names of the partners;
“prescribed” means prescribed by or in pursuance of this Ordinance;
