In this Part -
"the Acts" means - (a) the Income Tax Acts,(b) the Corporation Tax Acts,(c) the Capital Gains Tax Acts, and(d) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,and any instrument made thereunder;
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this Chapter;
"present in the State", in relation to an individual, means the personal presence of the individual in the State;
"tax", means any tax payable in accordance with any provision of the Acts.