101.— (1) The Revenue Commissioners shall be independent in the performance of their functions under, or for the purposes of, a relevant enactment.

(2) Neither section 9(3) of the Act of 1924 nor Article 9 of the Revenue Commissioners Order 1923 ( S.I. No. 2 of 1923) shall apply to the Revenue Commissioners in the performance by them of their functions under, or for the purposes of, a relevant enactment.

(3) In this section—

“relevant enactment” means—

( a) the Capital Acquisitions Tax Consolidation Act 2003 or any statute amending, or extending the application of, that Act,

( b) the Capital Gains Tax Acts,

( c) the Customs Acts or any instrument relating to customs made under statute,

( d) the Tax Acts,

( e) Part 18A, 18B, 18C, or 18D of the Taxes Consolidation Act 1997,

( f) any statute relating to the duties of excise or the management of those duties,

( g) the Stamp Duties Consolidation Act 1999 or any statute amending, or extending the application of, that Act,

( h) the Value-Added Tax Consolidation Act 2010 or any statute amending, or extending the application of, that Act,

( i) any instrument made under any of the foregoing statutes, or

( j) any statutory instrument relating to any tax, duty, charge or levy that is placed under the care and management of the Revenue Commissioners;

“statutory instrument” has the same meaning as it has in the Interpretation Act 2005.