(1) In this Act -
"Act of 1997" means the Taxes Consolidation Act 1997;
"amended assessment" means a Revenue assessment amended by a Revenue officer under section 959Y(1)(b) of the Act of 1997, as applied by section 10;
"Appeal Commissioner" has the same meaning as it has in the Finance (Tax Appeals) Act 2015;
"assessment" means an assessment to temporary solidarity contribution that is made under this Act and, unless the context otherwise requires, includes a self assessment;
"average taxable profits in respect of the reference years" has the same meaning as it has in Part 24B of the Act of 1997;
"chargeable period" means the 12 month period commencing on 1 January in each of the years 2022 and 2023;
"Collector-General" means the Collector-General appointed under section 851 of the Act of 1997;
"company" means a body corporate;
"Council Regulation" means Council Regulation (EU) 2022/1854 of 6 October 2022 [OJ L 261, 7.10.2022, p.1] on an emergency intervention to address high energy p
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