PART XIII

APPROVED SUPERANNUATION FUNDS

Definitions.

82. In this Part—

(1) "beneficiary" means a person referred to in clause (b) of rule 3 of Part B of the Fourth Schedule for whom provision of annuity is made;

(2) "fund" means a superannuation fund or a part of a superannuation fund [which includes a fund, by whatever name called, established or constituted with a sole purpose of making payment of pension or family pension by the employer to his employees]; and

(3) "trust" means the trust under which the superannuation fund is esta-blished and "trustee" means a trustee thereof.