(1) In this Law unless the context otherwise requires:

"Board" means the Internal Revenue Service Board.

"Commissioner of Internal Revenue" means the person appointed under section 8 of this Law.

"Council" means the Provisional National Defence Council.

"Department" means the Central Revenue Department in existence immediately before the coming into force of this Law.

"Secretary" means the Secretary responsible for the National Revenue Secretariat.

(2) Any reference in any enactment to the Commissioner of Income Tax or the Central Revenue Department shall be construed as references to the Commissioner of Internal Revenue and the Service respectively.