1. In this act and the regulations hereunder, unless the context indicates otherwise,“beneficiary” means any person to whom any property is transmitted or deemed transmitted owing to death;
“property” means any property the ownership, usufruct or enjoyment of which is transmitted owing to death;
“child” means, in particular, the child of the consort;
“Minister” ; means the Minister of Revenue;
“regulation” means a regulation made by the Government under this act.