Section 26: Interpretation

In this Act, unless the context otherwise requires-
"the Bureau" means the Code of Conduct Bureau established by the Constitution and under section I of this Act;
[Cap. C23.]
"business" means any profession, vocation, trade or any adventure or concern in the nature of trade, and excludes farming;
"child" includes a step-child, a lawfully adopted child, a child born out of wedlock and any child to whom any individual stands in place of a parent;
"emolument" means any salary, wage, overtime or leave pay, commission, fee, bonus, gratuity, benefit, advantage (whether or not the allowance, pension or annuity is paid, given or granted in respect of any employment or office);
"functions" includes powers and duties;
"foreign companies" or "foreign enterprises" means companies or enterprises in which the controlling shares are owned by persons other than the Government, its agencies or citizens of Nigeria;
"members" includes the members of the Bureau or the Tribunal as the case may be;
"public officer" means a person holding any of the offices specified in the Second Schedule to this Act;
"the Tribunal" means the Tribunal established by and under section 20 of this Act.