2 Interpretation.

(1) In these Regulations, unless the context otherwise requires—

“Acts”, “claim”, “liability”, “overpayment” and “tax” have each the same meaning as they have, respectively, in the principal section;

“Collector-General” means the person appointed under section 851 of the Principal Act;

“estimate” means an estimate of tax made in accordance with the provisions of—

(a) section 989 of the Principal Act,

(b) Regulation 13 of the Income Tax (Relevant Contracts) Regulations 2000 (S.I. No. 71 of 2000), or

(c) section 22 of the Value-Added Tax Act 1972 (No. 22 of 1972);

“current estimate”, in relation to any particular time, means an estimate in respect of either an income tax month or a taxable period, as the case may be, the due date for which is immediately prior to that time or the income tax month or taxable period immediately preceding that month or period;

“due date”, in relation to a liability, means the date on which the liability is due and payable under the appropriate provision of the Acts and, in relation to an estimate, the date on which the period for the payment of the tax for the income tax month or taxable period, as the case may be, expires;

“liability at enforcement” means a liability which, at the time at which the repayment is to be made in respect of the claim or overpayment —

(a) was certified in a certificate issued, and not withdrawn, under section 962 of the Principal Act,

(b) was the subject of proceedings initiated, and not withdrawn, as a debt due to the Minister for Finance, in any court of competent jurisdiction, or

(c) was entered as a specified amount in a notice of attachment issued, and not revoked, under section 1002 of the Principal Act;

“Principal Act” means the Taxes Consolidation Act 1997 (No. 39 of 1997);

“principal section” means section 1006A of the Principal Act;

“taxhead” means-

(a) tax deductible under Chapter 2 of Part 18 of the Principal Act and any regulations made under it,

(b) income tax deductible under Chapter 4 of Part 42 of the Principal Act and any regulations made under it,

(c) corporation tax,

(d) an amount to be collected as income tax by the Collector-General in accordance with the provisions of the European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2002 (S.I. No. 462 of 2002),

(e) income tax (other than that referred to in paragraphs (b) and (d) of this definition),

(f) capital gains tax,

(g) value-added tax,

(h) inheritance tax and gift tax,

(i) stamp duties,

(j) residential property tax,

(k) vehicle registration tax, or

(l) excise duties,

as the case may be.

(2) In these Regulations —

(a) a reference to a Regulation is to a Regulation of these Regulations, unless it appears that reference to some other provision is intended;

(b) a reference to a paragraph is to the paragraph of the provision in which the reference occurs, unless it appears that reference to some other provision is intended.

(3) Subject to paragraph (1), a word or expression that is used in these Regulations and is also used in any provision of the Acts has, except where the context otherwise requires, the same meaning in these Regulations as it has in that provision.