(a) In this section, except where the context otherwise requires -
"the Acts" means -
(i) the Customs Acts,
(ii) the statutes relating to the duties of excise and to the management of those duties,
(iiia) Parts 18A, 18B, 18C, 18D and 18E,
(iv) the Capital Acquisitions Tax Consolidation Act 2003,
(v) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(vi) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,
(vii) the Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act,
(viii) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,
(ix) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,
and any instruments made thereunder;
"additional debt", in relation to a relevant person who has received a notice of attachment in
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