Taxes Consolidation Act 1997 section 2

Interpretation of Tax Acts

Section 2 defines key terms and sets out rules for interpreting references used throughout the Tax Acts, covering income tax and corporation tax in Ireland.

• Defines important terms such as "inspector", "appropriate inspector", "body of persons", "capital allowances", "ordinary share capital", "local authority", "year of assessment" and "profession", giving them general application across the Tax Acts.
• Establishes rules for interpreting references to income being "within the charge to tax", and provides that the word "tax", where neither income tax nor corporation tax is specified, can mean either.
• Provides that income tax rules may also apply for corporation tax purposes by virtue of section 76, and that references in the Tax Acts to a man, husband or married man are to be read as also including a woman, wife or married woman, and vice versa.
• Allows Revenue to nominate an inspector of returns to receive tax returns and related documents, with the officer's name to be published in the Iris Oifigiúil.