Finance Act, 1994
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PART VII Miscellaneous | ||
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Chapter I Provisions Relating to Residence of Individuals | ||
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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. |