2.Definitions. - (1) In these rules, unless the context otherwise requires,-
(a)“Act” means Chapter VI of the Finance Act,2008;
(b)“Scheme” means the Dispute Resolution Scheme, 2008, specified in theAct;
(c)“section” means a section of theAct;
(d)“Form” means the Forms annexed to theserules.
(2) All other words and expressions used in these rules but not defined in these rules and defined in the Scheme shall have the same meanings respectively assigned to them in that Scheme.