The Taxes Consolidation Act, 1997, is hereby amended by the insertion in Part 38 of the following Chapter after Chapter 5:
"Chapter 6 Electronic transmission of returns of income, profits, etc., and of other Revenue returns
917D. Interpretation (Chapter 6).
(1) In this Chapter -
'the Acts' means -
(a) the statutes relating to the duties of excise and to the management of those duties,
(b) the Tax Acts,
(c) the Capital Gains Tax Acts,
(d) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(e) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act, and
(f) the Stamp Act, 1891, and the enactments amending or extending that Act,
and any instruments made under any of the statutes and enactments referred to in paragraphs (a) to (f);
'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
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