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“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

(a) a civil partnership registration referred to in section 3(a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

“cohabitant” means a cohabitant within the meaning of section 172(1) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“decree of dissolution” means a decree under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“Appeal Commissioner” has the meaning given to it bysection 2 of the Finance (Tax Appeals) Act 2015;

“statute” has the same meaning as in section 3 of the Interpretation Act, 1937;

“statute” has the same meaning as in section 3 of the Interpretation Act, 1937;

“local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014);

“local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014);

“decree of dissolution” means a decree under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“cohabitant” means a cohabitant within the meaning of section 172(1) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“Appeal Commissioner” has the meaning given to it bysection 2 of the Finance (Tax Appeals) Act 2015;

(a) a civil partnership registration referred to in section 3(a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

(b) a legal relationship referred to in section 3(b) of that Act;

(3) Subsection (2) is without prejudice to section 76 (which applies income tax law for certain purposes of corporation tax), and accordingly the use of “income tax” rather than “tax” in any provision of the Income Tax Acts is not a conclusive indication that that provision is not applied to corporation tax by section 76.

(3) Subsection (2) is without prejudice to section 76 (which applies income tax law for certain purposes of corporation tax), and accordingly the use of “income tax” rather than “tax” in any provision of the Income Tax Acts is not a conclusive indication that that provision is not applied to corporation tax by section 76.

(a) Part 9,

(b) Part 23,

(c) Chapter 1 of Part 24, or

(c) Chapter 1 of Part 24, or

(d) Part 29,

“resident” and “ordinarily resident”, in relation to an individual, shall be construed in accordance with Part 34;

“Collector-General” means the Collector-General appointed under section 851;

(a) an inspector of taxes appointed under section 852,

(b) an officer of the Revenue Commissioners who as part of his or her duties in that capacity carries out duties similar to those of an inspector of taxes appointed under section 852, including (but not limited to) the making and amending of assessments , the making of determinations and dealing with notices of appeal against assessments and determinations and the making of determinations, or

“nominated civil partner” has the meaning assigned to it by section 1031A;

“other civil partner” has the meaning assigned to it by section 1031A;