1. The Taxes Consolidation Act 1997 is amended in Part 47 by the insertion of the following after Chapter 3:
"Chapter 3A Determination of Penalties and Recovery of Penalties
1077A. Interpretation (Chapter 3A).
In this Chapter -
'the Acts' means -
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) Parts 18A and 18B,
(d) the Value-Added Tax Act 1972, 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 Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,
(g) the statutes relating to the duties of excise and to the management of those duties,
and any instrument made thereunder and any instrument made under any other enactment relating to tax;
'relevant court' means the District Court, the Circuit Court or the High Court, as appropriate, by reference to the jurisdictional limits for civil matters laid down in the Courts of Justi
…