Taxes Consolidation Act, 1997


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.