Section 1: In this Act, unless the context otherwise requires -

"Authority" means the National Revenue Authority; "Board" means the Board of Directors referred to under section 5; "Chairman" means the Chairman of the Board and includes an acting Chairman; "Commissioner-General" means the Commissioner- General appointed under Section 19; "financial year" means a period of twelve months corresponding with the Government's financial year; "Minister" means the Minister responsible for finance and "Ministry" shall be construed accordingly; "revenue" means taxes, duties, fees, levies, fines or other monies charged or collected under the laws specified in the Schedule and any other law having revenue implication. PART II–STRUCTURE OF THE NATIONAL REVENUE AUTHORITY