Revenue Note for Guidance

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Revenue Note for Guidance




This Chapter defines terms used in Chapters 1A, 1B, 1C and 1D of this Part. It also provides that the Revenue Commissioners may nominate any of its officials to perform any acts and to perform any functions authorised by Chapter 1B to be performed or discharged by the Collector-General other than acts and functions referred to in section 960N(1) to (4).

960A Interpretation

For the purposes of Chapters 1A, 1B, 1C and 1D, “Acts” mean the Tax Acts (i.e. the Income Tax Acts and the Corporation Tax Acts), the Capital Gains Tax Acts, the Value-Added Tax Consolidation Act 2010, as amended or extended, the statutes relating to excise duties and the management of those duties as amended or extended, the Stamp Duties Consolidation Act 1999 as amended or extended, the Capital Acquisitions Tax Consolidation Act 2003 as amended or extended and Parts 18A and 18B (which relate to the income levy and the levy on parking in urban areas respectively), Part 18C (which relates to the domicile levy), Part 18D (which relates to the universal social charge), Part 22A (which relates to residential zoned land tax) and the Finance (Local Property Tax) Act 2012 and includes any instruments made under any of those Acts. Other terms defined in the section are “assessment”, “emoluments”, “income tax month”, “PAYE Regulations”, “RCT Regulations”, “Revenue officer” and “tax”. It should be noted that the term “tax”, in addition to all taxes and duties, levies and charges currently under the care and management of the Revenue Commissioners, also includes any interest, surcharge or penalty relating to such tax, duty, levy or charge and any clawback of a relief or an exemption relating to such tax, duty, levy or charge.

Relevant Date: Finance Act 2021