Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 3A
Determination of Penalties and Recovery of Penalties
1077AInterpretation (Chapter 3A).
In this Chapter—
“the Acts” means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
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(c) Parts 18A and 18B,
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(c) Parts 18A, 18B and 18C,
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(c) Parts 18A, 18B, 18C and 18D,
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(d) the Value-Added Tax Consolidation Act 2010, 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 Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,
(g) the statutes relating to the duties of excise and to the management of those duties,
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(h) the Finance (Local Property Tax) Act 2012,
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(h) the Customs Acts,
(i) the Finance (Local Property Tax) Act 2012,
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and any instrument made thereunder and any instrument made under any other enactment relating to tax;
“relevant court” means the District Court, the Circuit Court or the High Court, as appropriate, by reference to the jurisdictional limits for civil matters laid down in the Courts of Justice Act 1924, as amended, and the Courts (Supplemental Provisions) Act 1961, as amended;
“Revenue officer” means an officer of the Revenue Commissioners,
“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
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Substituted by FA10 s150(2)(c). This section shall apply for the year of assessment 2010 and subsequent years.
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Substituted by FA11 s3(1)(g). Applies for the year of assessment 2011 and each subsequent year of assessment.