811C. Transactions to avoid liability to tax.

(1)

(a) In this section and section 811D -

'the Acts' means -

(i) the Tax Acts,

(ii) the Capital Gains Tax Acts,

(iii) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(iv) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(v) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(va) Part 4A,

(vi) Part 18D, and

(vii) Part 22B,

and any instruments made thereunder;

'assessment' includes any assessment to tax made under any provision of the Acts including any amended assessment, correcting assessment and any estimate or estimation;

'business' means any trade, profession or vocation;

'Revenue officer' means an officer of the Revenue Commissioners;

'tax' means any tax, duty, levy or charge which in accordance with the Acts is placed under the care and management of the Revenue Commissioners and any interest or other amount payable pursuant to the Acts;

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