1006. Poundage and certain other fees due to sheriffs or county registrars.

(1) In this section -

"the Acts" means -

(a) the Tax Acts,

(aa) Parts 18A, 18B, 18C, 18D and 18E,

(aaa) Part 4A,

(ab) Part 22A,

(ac) Part 22B,

(b) the Capital Gains Tax Acts,

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

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

(e) Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,

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

(g) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,

and any instruments made thereunder;

"certificate" means a certificate issued under section 960L;

"county registrar" means a person appointed to be a county registrar under section 35 of the Court Officers Act, 1926;

"defaulter" means a person specified or certified in an execution order or certificate on whom a relevant amount

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