858. Evidence of authorisation.

(1) In this section, except where the context otherwise requires -

"the Acts" means -

(a)

(i) the Customs Acts,

(ii) the statutes relating to the duties of excise and to the management of those duties,

(iii) the Tax Acts,

(iv) the Capital Gains Tax Acts,

(iva) Part 22B,

(ivb) Part 4A,

(v) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(vi) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(vii) the statutes relating to stamp duty and to the management of that duty,

(viii) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,

and any instruments made thereunder or under any other enactment and relating to tax, and

(b) the European Communities (Intrastat) Regulations 2011 (S.I. No. 610 of 2011);

"authorised officer" means an officer of the Revenue Commissioners who is authorised, nominated or appointed under any provision of the Acts to exercise o

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