Taxes Consolidation Act 1997 section 1077A

Interpretation (Chapter 3A)

Section 1077A defines the key terms used throughout the chapter dealing with tax-geared penalties.

• The section applies across virtually all taxes administered by Revenue, including income tax, corporation tax, CGT, VAT, CAT, stamp duties, excise duties, USC, LPT, and several newer levies.
• "Tax" is broadly defined to mean any tax, duty, levy, or charge under the care and management of the Revenue Commissioners.
• "Revenue officer" means any officer of the Revenue Commissioners, giving wide scope to the personnel who may apply the penalty provisions.
• The "relevant court" is the District Court, Circuit Court, or High Court, determined by reference to the normal civil jurisdictional monetary limits.