The Act of 1997 is amended by inserting the following Part after Part 40 -

"Part 40A Appeals to Appeals Commissioners

Chapter 1 Interpretation and General

949A. Interpretation

In this Part -

'Acts' means -

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) Parts 18A to 18D,

(d) the Stamp Duties Consolidation Act 1999, 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 Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(g) the statutes relating to the duties of excise and to the management of those duties,

(h) the Customs Act 2015 and the enactments amending or extending that Act,

(i) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax;