Taxes Consolidation Act 1997 section 818

Interpretation (Part 34)

Section 818 provides the key definitions used throughout Part 34 of the Act, which deals with the rules for determining residence, ordinary residence and domicile for tax purposes.

• The definitions in section 818 apply to all of Part 34 except section 825.
• "The Acts" covers the Income Tax Acts, Corporation Tax Acts, Capital Gains Tax Acts and the Capital Acquisitions Tax Consolidation Act 2003, together with any instruments made under those Acts.
• "Present in the State" means the actual personal physical presence of an individual in the State, not mere legal or deemed presence.
• "Tax" means any tax payable under any provision of the Acts, encompassing income tax, corporation tax, capital gains tax and capital acquisitions tax.