Section 20: Interpretation.

(1) In this Act-
"Act" means the Companies Income Tax Act or the Petroleum Profits Tax Act, as the case may be ;
"Board of Trustees" means the Board of Trustees established under section 4 of this Act;
"company" means a company registered in Nigeria;
"Fund" means the Tertiary Education Trust Fund established under section 3 of this Act;
"Minister" means the Minister charged with responsibility for matters relating to education;
"the Service" means the Federal Inland Revenue Service established under the Federal Inland Revenue Service (Establishment) Act, 2007 ;
"Tertiary Educational Institution" means a University, a Polytechnic or a College of Education ;
(2) Where no provision is made in this Act for a matter relating to the assessment and collection of the tax imposed by this Act, the provisions of the Acts relating to the assessment and collection of companies income tax or petroleum profit tax, as the case may be, shall apply mutatis mutandis to that matter.