Employment Tax Incentive Act, 2013
R 385
"officer"
in relation to—
| (a) | a corporation, means any manager or secretary thereof, whether or not such manager or secretary is also a member of the corporation; |
| (b) | a company, means a prescribed officer as defined in section 1 of the Companies Act; |
[Definition, paragraph (b), substituted by section 224, item 1(f) of Schedule 3(A), of Notice No. 421 dated 9 April 2009]
