(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 Acts, and any instruments made thereunder,
(f) the Finance (Local Property Tax) Act 2012;
(g) the statutes relating to stamp duty and to the management of that duty,
(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
and any instruments made thereunder;
"beneficial holder of a licence" means the person who conducts the activities under the licence;
"licence" means a licence, permit or authorisation, as the case may be, of the kind referred to in -
(a) the proviso (inserted by section 156 of the Finance Act, 1992) to section 49(1) of the Finance (1909-1910) Act, 1910,
(b) the further proviso (inserted by section 79(1) of the F
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