1086A. Publication of names and details of tax defaulters.

(1) In this section -

'the Acts' means -

(a) the Tax Acts,

(aa) Part 4A,

(b) Parts 18A, 18B, 18C, 18D, 18E and 22A of this Act,

(ba) Part 22B,

(c) the Capital Gains Tax Acts,

(d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(g) Part VI of the Finance Act 1983,

(h) the Customs Acts,

(i) the statutes relating to the duties of excise and to the management of those duties,

(j) the Finance (Local Property Tax) Act 2012, and the enactments amending or extending that Act,

(k) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,

and any instruments made thereunder;

'publication amount' has the meaning given to it by subsection (6);

'qualifying disclosure' has the meaning given to it by, as the case may

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