(1) In this section -

‘the Acts’ means -

(a) Parts 18C and 18D,

(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

(d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

(f) the Customs Act 2015 and the enactments amending or extending that Act,

(g) the Capital Gains Tax Acts,

(h) the Tax Acts,

(i) the statutes relating to the duties of excise and to the management of those duties, and

(j) any instruments made under any of the enactments referred to in paragraphs (a) to (i);

‘declared liabilities’ means any tax included in a return, including an amended return, which a person is required to make under the Acts;