(1) Vacant homes tax shall be under the care and management of the Revenue Commissioners.
(2) Part 37 shall apply to vacant homes tax subject to the following modifications:
(a) in sections 849, 861, 863, 864, 866, 872 and 874, a reference to income tax shall be construed as a reference to vacant homes tax;
(b) in section 863, a reference to a year shall be construed as a reference to a chargeable period;
(c) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869, 870, 873 and 874, a reference to the Tax Acts shall be construed as a reference to this Part;
(d) in section 870, the reference to the Income Tax Acts shall be construed as a reference to this Part.