111AAG.   Care and management

(1) IIR top-up tax, UTPR top-up tax and domestic top-up tax shall be under the care and management of the Revenue Commissioners.

(2) Part 37 shall apply to IIR top-up tax, UTPR top-up tax and domestic top-up tax, subject to the following modifications:

(a) a reference to corporation tax in sections 849, 861, 863, 864, 865B, 872 and 874 shall be construed as including a reference to IIR top-up tax, UTPR top-up tax and domestic top-up tax;

(b) a reference to the Tax Acts in sections 851, 852, 856, 860, 861, 864, 865A, 868, 869, 873 and 874 shall be construed as including a reference to this Part;

(c) a reference to accounting period in section 863 shall be construed as including a reference to fiscal year;

(d) a reference to a chargeable person or a chargeable person (within the meaning of Part 41A) in section 865 shall be construed as including a reference to a qualifying entity, relevant UTPR entity and relevant parent entity;

(e) the definition of ‘chargeable period’ in section 865(1)(a) shall be construed as if “has the same meaning as ‘fiscal year’ in section 111A” were substituted for “has the meaning assigned to it by section 321”;

(f) in section 870—

(i) a reference to the Capital Gains Tax Acts shall be construed as including a reference to this Part,

(ii) a reference to tax shall be construed as including a reference to IIR top-up tax, UTPR top-up tax and domestic top-up tax, and

(iii) a reference to assessment shall be construed as a reference to an assessment within the meaning of this Chapter.