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....finitions- (1) In these rules, unless the context otherwise requires,- (a)  "Act" means the Chapter V of the Finance Act, 1994 (32 of 1994); (b) "pending revenue" means any servic....

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....is not in relation to business activity; (e) "section" means a section of the Act; (2) Other words and expressions used in these rules shall have the meaning assigned to them under the....