960A Interpretation.

(1) In ^[4]>Chapters 1A, 1B and 1C^<[4][7]>[4]>Chapters 1A, 1B, 1C and 1D^<[4]<[7][7]>Chapters 1A, 1B, 1C and 1D^<[7], unless the contrary is expressly stated—

“Acts” means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

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

(d) the statutes relating to the duties of excise and to the management of those duties and the enactments amending and extending those statutes,

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

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

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(g) Parts 18A and 18B (inserted by the Finance (No. 2) Act 2008),

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(g) Parts 18A, 18B and 18C,

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(g) ^[14]>Parts 18A, 18B and 18C and 18D,^<[14][14]>Parts 18A, 18B, 18C, 18D and 18E,^<[14]

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(ga) Part 22A,

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(gb) Part 22B,

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(h) ^[12]>the Finance (Local Property Tax) Act 2012^<[12][12]>the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act^<[12],

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(i) section 101 of the Finance Act 2022,

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and any instruments made under any of those Acts;

“assessment” means any assessment to tax made under any provision of the Acts, including any amended assessment, additional assessment, correcting assessment and any estimate made ^[8]>under section 990 or^<[8] under Regulation 13 or 14 of the RCT Regulations and any estimate made under section 110 of the Value-Added Tax Consolidation Act 2010;

“emoluments” has the same meaning as in section 983;

“income tax month” has the same meaning as in section 983;

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“Income Tax Regulations” means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);

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“PAYE Regulations” means regulations made under section 986;

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“RCT Regulations” means the Income Tax (Relevant Contracts) Regulations 2000 (S.I. No. 71 of 2000);

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

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

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“tax” means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, ^[16]>local property tax or any other levy or charge^{<[16] [16]>}local property tax, vacant homes tax or any other levy or charge^<[16] which is placed under the care and management of the Revenue Commissioners and includes—

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(a) any interest, surcharge or penalty relating to any such tax, duty, levy or charge,

(b) any clawback of a relief or an exemption relating to any such tax, duty, levy or charge, and

(c) any sum which is required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, under any provision of the Acts;

“tax due and payable” means tax due and payable under any provision of the Acts.