101. Definitions
In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
Category: Section 101 (TAA) – Definitions
“Appellant” definition of section 101 of TAA
‘appellant’, except in Part E of this Chapter, means a person who has noted an appeal against an assessment or ‘decision’ under section 107;
“Decision” definition of section 101 of TAA
‘decision’ means a decision referred to in section 104(2);
“Registrar” definition of section 101 of TAA
‘registrar’ means the registrar of the tax court; and ‘rules’ mean the rules made under section 103.