Finance Act, 1994

PART VII

Miscellaneous

Chapter I

Provisions Relating to Residence of Individuals

Interpretation (Chapter I ).

149.—In this Part—

“the Acts” means—

(a) the Income Tax Acts,

(b) the Corporation Tax Acts,

(c) the Capital Gains Tax Acts, and

(d) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,

and any instrument made thereunder;

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this Chapter;

“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.