(1) Section 1086 of the Principal Act is amended -
(a) in subsection (1) -
(i) in the definition of "the Acts" -
(I) by substituting the following for paragraph (e):
"(e) the Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act", and
(II) by inserting the following after paragraph (f):
"(g) the Customs Acts,
(h) the statutes relating to the duties of excise and to the management of those duties,",
and
(ii) by substituting the following for the definition of "tax":
"'tax' means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.",
(b) in subsection (2) -
(i) in paragraph (c), by substituting the following for subparagraphs (ii) and (iii):
"(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of 'the Acts', payment of interest on that tax, and
(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statemen
…