Interpretation

In this Act, unless the context otherwise requires“Agreement” means the Agreement among the Governments of the Member States of the Caribbean Community for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, profits or gains and capital gains and for the encouragement of regional trade and investment, signed in Barbados on 6th July, 1994, as set out in Schedule I hereto; “Minister” means the Minister for the time being responsible for Finance.