(1) In this Chapter, unless the context otherwise requires -
"the Acts" means - (a) the Tax Acts, (b) the Capital Gains Tax Acts, (c) [deleted] (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, and (h) Part 18D, and any instruments made thereunder and any instruments made under any other enactment relating to tax;
"disclosable transaction" means - (a) any transaction, or (b) any proposal for any transaction, which - (i) falls within any specified description (ii) enables, or might be expected to enable, any person to obtain a tax advantage, and (iii) is such that the main benefit, or one of the main benefits,
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