(1) In this section -

"the Acts" means -

(a) the Tax Acts,

(aa) Parts 18A, 18B, 18C and 18D,

(b) the Capital Gains Tax Acts,

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

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

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

(f) Part VI of the Finance Act, 1983,

(g) the Customs Acts,

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

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

and any instruments made thereunder;

"tax" means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.