From DT Online
Mitre Saws are a type of Chop Saw used for cutting wood. The base is able to swivel for angled cuts. Most have pre-set positions the table can be locked into to create 45° mitre cuts and 90° square cuts for example. If the blade also can tilt they are referred to as Compound Mitre Saws.
Safety point! Power saws are extremely dangerous machines and should only be used under supervision and after appropriate training by specifically trained staff.