17 Interpretation

17 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Act, unless the context otherwise requires,—

“annuity†means a rentcharge or an annuity for a life or lives or for any term of years or greater estate determinable on a life or on lives and created after 25th April 1855 and before 1st January 1926, but does not include an annuity created by a marriage settlement or will;

“the Board†means the Commissioners of Inland Revenue;

“conveyance†includes a mortgage, charge, lease, assent, vesting declaration, vesting instrument, release and every other assurance of property, or of an interest in property, by any instrument except a will, and “convey†has a corresponding meaning;

“court†means the

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