Taxes Consolidation Act, 1997
|
PART 34 Provisions Relating to the Residence of Individuals | ||
|
Interpretation ( Part 34 ). [FA94 s149] |
818.—In this Part other than in section 825 — | |
“the Acts” means— | ||
(a) the Tax Acts, | ||
(b) the Capital Gains Tax Acts, and | ||
(c) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, | ||
and any instruments made thereunder; | ||
“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this Part; | ||
“present in the State”, in relation to an individual, means the personal presence of the individual in the State; | ||
“tax” means any tax payable in accordance with any provision of the Acts. |