(1) In this section -
'tax' means -
(a) income tax deductible in accordance with Chapter 4 of Part 42 and any regulations made under that Chapter,
(b) tax deductible in accordance with Chapter 2 of Part 18 and any regulations made under that Chapter,
(c) universal social charge chargeable in accordance with Part 18D, or
(d) value-added tax chargeable in accordance with the Value-Added Tax Acts, or
(e) local property tax deductible in accordance with the Finance (Local Property Tax) Act 2012.
(2) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require a person carrying on a business, to give security, or further security, of such amount and in such manner and form as they may determine, for the payment of any tax which is, or may become, due from that person from the date of service on that person of a notice in writing to that effect.
(3) Where a requirement under subsection (2) arises, the Revenue Commissioners shall cause
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