Regulation 2

In these Regulations, unless the context otherwise requires —“executor” means any executor, administrator or other person administering the estate of a deceased person;“incapacitated person” means an infant or a mentally disordered person;“person” includes an individual, a company, a body of persons and a partnership;“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;“return” means a return of payroll required under these Regulations;“tax” means the payroll tax imposed by the Act.