The Act of 2010 is amended by inserting the following section after section 114A:
“114B. Covid-19: special warehousing and interest provisions
(1) In this section -
‘the Acts’ means -
(a) this Act, other than this section,
(b) Parts 18C and 18D of the Taxes Consolidation Act 1997,
(c) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,
(d) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,
(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,
(f) the Customs Act 2015 and the enactments amending or extending that Act,
(g) the Capital Gains Tax Acts,
(h) the Tax Acts, within the meaning of section 1 of the Taxes Consolidation Act 1997,
(i) the statutes relating to the duties of excise and to the management of those duties, and
(j) any instruments made under any of the enactments referred to in paragraphs (a) to (i);
‘Covid-19’ has the same meanin
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