(1) In this section, except where the context otherwise requires -
(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,
(vii) the statutes relating to stamp duty and to the management of that duty,
and any instruments made thereunder or under any other enactment and relating to tax, and
(b) the European Communities (Intrastat) Regulations, 1993 (S.I. No. 136 of 1993);
"authorised officer" means an officer of the Revenue Commissioners who is authorised, nominated or appointed under any provision of the Acts, to exercise or perform any functions under any of the specified provisions, and "authorised" and "authorisation" shall be constr
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