(1) In this section -
'Acts' means -
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(d) the statutes relating to the duties of excise and to the management of those duties,
(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(f) the Stamp Duties Consolidation Act, 1999,
(g) Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,
(h) Chapter IV of Part II of the Finance Act, 1992,
and any instrument made thereunder;
'claim' means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment under any of the Acts and includes part of such a claim;
'liability' means any tax due or estimated to be due under the Acts for any period or in respect of any event, as may be appropriate in the circumstances, and includes any int