(1) In this section -
"the Acts" means -
(a) the Customs Acts,
(b) the statutes relating to the duties of excise and to the management of those duties,
(ca) Parts 18A, 18B, 18C, 18D and 18E,
(d) the Capital Gains Tax Acts,
(e) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(g) the statutes relating to stamp duty and to the management of that duty,
(h) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,
and any instruments made thereunder and any instruments made under any other enactment and relating to tax;
"appropriate officer" means any officer nominated by the Revenue Commissioners to be an appropriate officer for the purposes of this section;
"company" means any body corporate;
"relevant person", in relation to a company and
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