949A Interpretation.

In this Part—

“Acts” means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) Parts 18A to 18D,

(d) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

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

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

(g) the statutes relating to the duties of excise and to the management of those duties,

(h) the Customs Act 2015 and the enactments amending or extending that Act,

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

and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax;

“appealable matter” means any matter in respect of which an appeal is authorised by the Acts;

“Appeal Commissioner” has the same meaning as it has in the Finance (Tax Appeals) Act 2015;

“assessment” means an assessment to tax made under the Acts ^[2]>or an estimate of tax made under section 989(2) or 990(1)^<[2];

“determination” means a decision made by the Appeal Commissioners, following the completion of their adjudication of a matter under appeal, in disposing of the appeal;

“late appeal” means an appeal that is made after the end of the period specified by the Acts for the making of the appeal;

“party” means either the appellant in the appeal or the Revenue Commissioners;

“proceedings” includes—

(a) all of the proceedings involved in the conduct of an appeal from the making of the appeal, and

(b) if the following step occurs, the sending of a completed and signed case stated to the party requesting the case stated;

“Revenue officer” means an officer of the Revenue Commissioners;

“statement of case” shall be construed in accordance with section 949Q(1);

“tax” means any income tax, corporation tax, capital gains tax, value- added tax, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge that is placed under the care and management of the Revenue Commissioners.