Section 73 of the Finance Act, 1988, is hereby amended -
(a) in subsection (1)(b) -
(i) by the substitution of the following definition for the definition of "the Acts":
"‘the Acts’ means -
(i) the Customs Acts,
(ii) the statutes relating to the duties of excise and to the management of those duties,
(iii) the Tax Acts,
(iv) the Capital Gains Tax Acts,
(v) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(vi) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act, and
(vii) the Stamp Act, 1891, and the enactments amending or extending that Act,
and any instrument made thereunder;",
(ii) by the substitution of the following subparagraph for subparagraph (i) of the proviso to the definition of "debt":
"(i) where a relevant person is a financial institution, any amount or aggregate amount of money, including interest thereon, which at that time is a deposit held by the relevant person -
(I) to the credit of the t