Part 42 of the Principal Act is amended -

(a) in section 960A by substituting "Chapters 1B, 1C and 1D" for "Chapters 1B and 1C",

(b) in section 960B by substituting "Chapters 1B, 1C and 1D" for "Chapters 1B and 1C", and

(c) by inserting the following after Chapter 1C:

"Chapter 1D Power to require statement of affairs, security, etc.

960R.

(1) In this section -

'asset' includes any interest in an asset;

'prescribed' means prescribed by the Revenue Commissioners;

'specified date', in relation to a notice under subsection (3), means the date specified in the notice.

(2) For the purposes of this section, the cost of acquisition to a person of an asset shall include -

(a) the amount or value of the consideration, in money or money's worth, given by the person or on the person's behalf for the acquisition of the asset, together with the incidental costs to the person of the acquisition or, if the asset was not acquired by the person, any expenditure incurred by the person in acquiring the asset, and