14Definitions

14 Definitions In this Part— S. 14 def. of *Commis-sioner* repealed by No. 3/2004 s. 17(a). ***Court*** means the Supreme Court; ***land*** includes any estate or interest in land; S. 14 def. of *prescribed amount* inserted by No. 22/2006 s. 4. ***prescribed amount*** means an amount prescribed by the regulations for the purposes of this Part; S. 14 def. of *relevant taxpayer* inserted by No. 3/2004 s. 17(b), amended by Nos 88/2005 s. 117(Sch. 2 item 10.3), 22/2006 s. 14(a)(i). ***relevant taxpayer*** means a transmission easement holder within the meaning of the **Land Tax Act 2005**. S. 14 def. of *Tribunal* repealed by No. 22/2006 s. 14(a)(ii). New Pt 3 Div. 2 (Heading) inserted by No. 52/1998