(1) In this Chapter -
"the Acts" means - (a) the statutes relating to the duties of excise and to the management of those duties, (aa) the Customs Acts, (b) the Tax Acts, (c) the Capital Gains Tax Acts, (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, (fa) Part 4A, (g) Part 22A, (h) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023, and any instruments made under any of the statutes and enactments referred to in paragraphs (a) to (h);
"approved person" shall be construed in accordance with section 917G;
"approved transmission" shall be construed in accordance with section 917H;
"authorised person" has the meaning assigned to it by section 917G(3)(a);
"digital s
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