3. (1) In this Order -

(a) "the Act of 1967" means the Diplomatic Relations and Immunities Act, 1967 (No. 8 of 1967);

(b) "the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

(c) "the Act of 1992" means the Finance Act, 1992 (No. 9 of 1992);

(d) "excisable products" has the meaning assigned to it by section 104 of the Act of 1992;

(e) "qualifying person" means—

(i) the head of a diplomatic mission of a sending State, as defined in Article 1(a) of the First Schedule to the Act of 1967,

(ii) a member of the diplomatic staff of a diplomatic mission, as defined in Article 1(d) of the First Schedule to the Act of 1967,

(iii) a member of the administrative and technical staff of a diplomatic mission, as defined in Article 1(f) of the First Schedule to the Act of 1967,

(iv) the head of a consular post, as defined in Article 1(1)(c) of the Second Schedule to the Act of 1967,

(v) a consular officer, as defined in Article 1(1)(d) of the Second Schedule to the Act of 1967, or

(vi) a consular employee as defined in Article 1(1)(e) of the Second Schedule to the Act of 1967,

who is not a national of, or permanently resident in, the State and who is accepted by the Minister for Foreign Affairs as being entitled to privileges and immunities under the Act of 1967.

(2) In this Order a reference to a paragraph is to a paragraph of this Order and a reference to a subparagraph is to a subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.