Section 11: Interpretation.

In this Act, except where the context otherwise requires-
"Director" means the Director appointed pursuant to section 1 (3) of this Act;
"inspector" means the inspector appointed pursuant to section 1 (3) of this Act;
"investment valuation" in relation to any capital investment means any valuation determined pursuant to section 2 of this Act;
"Minister" means the Minister of Industries;
"returns" has the meaning assigned thereto in section 6 of this Act;
"undertaking" means any undertaking carried on by way of trade or business for the production of goods or services for sale and requiring the use of industrial machinery and other equipment, plants, buildings and other permanent or temporary fixtures on land.