(1) IIR top-up tax, UTPR top-up tax and domestic top-up tax shall be under the care and management of the Revenue Commissioners.
(2) Part 37 shall apply to IIR top-up tax, UTPR top-up tax and domestic top-up tax, subject to the following modifications:
(a) a reference to corporation tax in sections 849, 861, 863, 864, 865B, 872 and 874 shall be construed as including a reference to IIR top-up tax, UTPR top-up tax and domestic top-up tax;
(b) a reference to the Tax Acts in sections 851, 852, 856, 860, 861, 864, 865A, 868, 869, 873 and 874 shall be construed as including a reference to this Part;
(c) a reference to accounting period in section 863 shall be construed as including a reference to fiscal year;
(d) a reference to a chargeable person or a chargeable person (within the meaning of Part 41A) in section 865 shall be construed as including a reference to a qualifying entity, relevant UTPR entity and relevant parent entity;
(e) the definition of 'chargeable period' in section 865(1)
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