Taxes Consolidation Act 1997 section 960A

Interpretation

Section 960A defines key terms used throughout the provisions governing the collection, recovery and payment of tax in Chapters 1A, 1B, 1C and 1D of the Taxes Consolidation Act 1997.

• "Acts" encompasses all major tax statutes (income tax, CGT, VAT, stamp duty, CAT, excise, local property tax and others) together with any instruments made under them
• "Tax" is defined very broadly to include not only all taxes and duties under Revenue's care but also any related interest, surcharges, penalties and clawbacks of reliefs or exemptions
• "Assessment" covers every type of tax assessment, including amended, additional and correcting assessments as well as estimates raised under the RCT Regulations or VAT legislation
• Supporting definitions are provided for "emoluments", "income tax month", "Income Tax Regulations", "RCT Regulations", "Revenue officer" and "tax due and payable"