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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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1077A. Interpretation (Chapter 3A).

In this Chapter -

"the Acts" means - (a) the Tax Acts, (b) the Capital Gains Tax Acts, (ba) Part 4A, (c) Parts 18A, 18B, 18C, 18D and 18E, (ca) Part 22A, (cb) [deleted] (cb) Part 22B, (cc) section 101 of the Finance Act 2022, (d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act, (e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, (f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act, (g) the statutes relating to the duties of excise and to the management of those duties, (h) the Customs Acts, (i) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act, (j) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023, and any instrument made thereunder and any instrument made under any other enactment relating to tax;

"relevant cou

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