Section 22: Interpretation

In this Act, unless the context otherwise requires-
"Council" means the Council established as the governing body of the Institute under section 4 of this Act;
"fees" includes annual subscription;
"former Institute" means the Nigerian Institute of Taxation dissolved by section 2 (1) of this Act;
"Institute" means the Chartered Institute of Taxation of Nigeria established under section 1 of this Act;
"member of the Institute" means a registered fellow member, associate member, graduate member, or student member of the Institute and membership of the Institute shall be construed accordingly;
"Minister" means the Minister charged with the responsibility for matters relating to taxation;
"Panel" means the Chartered Institute of Taxation of Nigeria Investigating Panel established under section 13 of this Act;
"President and Vice-President" means respectively the office-holders under those names in the Institute;
''profession" means the profession of taxation;
"register" means the register maintained in pursuance of section 8 of this Act;
"registered" in relation to a fellow, an associate member or a graduate member means registered in the part of the register relating to fellow, associate member or graduate member as the case may be;
"tax administrator" means any person employed as a tax administrator;
"tax practitioner" means any person who is registered or entitled to be registered under this Act in any of the categories of membership;
"Tribunal" means the Chartered Institute of Taxation Disciplinary Tribunal established under section 13 of this Act.