Section 129.

The Taxes Consolidation Act 1997 is amended by inserting the following Part after Part 41:

"Part 41A Assessing Rules Including Rules for Self Assessment

Chapter 1 Interpretation (Part 41A)

Interpretation.

959A. In this Part, except where the context otherwise requires -

'Acts' means -

(a) the Income Tax Acts,

(b) the Corporation Tax Acts,

(c) the Capital Gains Tax Acts,

(d) Part 18C,

(e) Part 18D,

and any instruments made under any of those Acts or Parts;

'amount of tax chargeable on a person', in relation to a person and an Act, means the amount of tax chargeable on the person under the Act after taking into account any allowance, deduction or relief that is authorised by the Act to be given to the person against income, profits or gains or, as applicable, chargeable gains;

'amount of tax payable by a person', in relation to a person and an Act, means the amount of tax computed by reducing the amount of tax chargeable on the person by the amount of any tax credit that is authorised by the Act to be given to the person;

'appeal' means an appeal under section 933 or, as respects capital gains tax, an appeal under section 945;