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Taxes Consolidation Act, 1997 (Number 39 of 1997)


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,


(ba) Part 4A,



(c) Parts 18A and 18B,




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




(c) [8]>Parts 18A, 18B, 18C and 18D,<[8][8]>Parts 18A, 18B, 18C, 18D and 18E,<[8]



(ca) Part 22A,




(cb) section 101 of the Finance Act 2022,




(cc) section 101 of the Finance Act 2022,


(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,



(h) the Finance (Local Property Tax) Act 2012,




(h) the Customs Acts,

(i) [7]>the Finance (Local Property Tax) Act 2012<[7][7]>the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act<[7],



(j) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,


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.




Inserted by F(No.2)A08 sched5(part1)(1). Has effect from 24 December 2008.


[-] [+]

Substituted by FA10 s150(2)(c). This section shall apply for the year of assessment 2010 and subsequent years.


[-] [+]

Substituted by FA11 s3(1)(g). Applies for the year of assessment 2011 and each subsequent year of assessment.



Inserted by F(LPT)A12 s158 and sched(12).


[-] [+]

Substituted by F(No.2)A13 sched(1)(k). Deemed to have come into force and have taken effect on and from 1 January 2013.



Inserted by FA21 s80(1)(g).


[-] [+]

Substituted by F(LPT)AA21 s43(i). Has effect on and from 22 July 2021.


[-] [+]

Substituted by FA22 s99(1)(f). Comes into operation on 1 September 2023.



Inserted by FA22 s102(3).



Inserted by F(No.2)A23 sched1(m)(ii).



Inserted by F(No.2)A23 s95(13).



Deleted by F(No.2)A23 sched1(m)(i).



Inserted by E(WGES)(TSC)A23 sched6.