2. Interpretation
In this Act, unless the context otherwise requires—
“Act” means the Income Tax Act;
“Agreement” means the Agreement Among The Governments Of The Member States Of The Caribbean Community For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income, Profits or Gains and Capital Gains And For The Encouragement Of Regional Trade And Investment signed in Barbados on 6 July 1994, the text of which is set out in the Schedule to this Act;
“Minister” means the Minister responsible for finance;
“tax” has the same meaning assigned to it under the Income Tax Act.