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Definitions
Income Tax (Concessions For Sports Development) Rules, r. 4 · Revised Edition 2020
In these Rules“amateur sports” means any form of sports, games, pastime,
physical training, physical recreation, body building and exercise which is or may from time to time be recognised by the Minister of Sports as a sport for the purposes of these Rules;
“sporting facilities or amenities” means such facilities and amenities as may from time to time be designated as such by the Minister of Sports.
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