The Act of 1997 is amended by the insertion of the following Part after Part 24A:
(1) In this Part -
‘accounting period’ means an accounting period determined in accordance with section 27;
‘Act of 2023’ means the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023;
‘average taxable profits in respect of the reference years’ shall be construed in accordance with section 697T(1);
‘chargeable period’ has the same meaning as it has in the Act of 2023;
‘Council Regulation’ has the same meaning as it has in the Act of 2023;
‘energy company’ has the same meaning as it has in the Act of 2023;
‘relevant activities’ has the same meaning as it has in the Act of 2023;
‘taxable profits’ shall be construed in accordance with section 697S(1);
‘temporary solidarity contribution
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