(1) Part 37 of the Principal Act is amended -

(a) in section 865(1)(a) by substituting the following for the definition of "the Acts":

"'Acts' means the Tax Acts, the Capital Gains Tax Acts, Part 18A, Part 18C and Part 18D and instruments made thereunder;",

(b) in section 865(1)(a) by substituting the following for the definition of "tax":

"'tax' means any income tax, corporation tax, capital gains tax, income levy, domicile levy or universal social charge and includes -

(i) any interest, surcharge or penalty relating to any such tax, levy or charge,

(ii) any sum arising from the withdrawal or clawback of a relief or an exemption relating to any such tax, levy or charge,

(iii) any sum required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, and

(iv) any amount paid on account of any such tax, levy or charge or paid in respect of any such tax, levy or charge;",

(c) in section 865(1)(b) by substituting the following for subclauses (A) and (B) of clause (I):