(1) The temporary solidarity contribution shall be under the care and management of the Revenue Commissioners.
(2) Part 37 of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications:
(a) the definition of chargeable period in section 865(1)(a) shall be construed as if "has the same meaning as it has in the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023" were substituted for "has the meaning assigned to it by section 321";
(b) a reference to a chargeable person or a chargeable person (within the meaning of Part 41A) in section 865 shall be construed as a reference to an energy company;
(c) a reference to corporation tax in sections 849, 861, 863, 864, 865, 865B, 872 and 874 shall be construed as including a reference to temporary solidarity contribution;
(d) a reference to the Tax Acts in sections 851, 851A, 852, 856, 858, 859, 860, 861, 864, 865, 865A, 865B, 868, 869, 873, 874 and 874A shall
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