Double Taxation Relief (Taxes On Income) (United Kingdom) Order, 1975

• Jurisdiction: Ireland

S.I. No. 143 of 1975.

DOUBLE TAXATION RELIEF (TAXES ON INCOME) (UNITED KINGDOM) ORDER, 1975.

WHEREAS it is enacted by section 361 (1) of the Income Tax Act, 1967 (No. 6 of 1967), that if the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of income tax or corporation profits tax and any taxes of a similar character, imposed by the laws of the State or by the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law:

AND WHEREAS it is further enacted by section 361 (6) of that Act that where such an order is proposed to be made, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann:

AND WHEREAS a draft of this Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann:

NOW, the Government, in exercise of the powers conferred on them by section 361 of the Income Tax Act, 1967 (No. 6 of 1967), hereby order as follows: 1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (United Kingdom) Order, 1975. 2. It is hereby declared—

( a ) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of the United Kingdom in respect of Double Income Tax, and

( b ) that it is expedient that those arrangements should have the force of law.

SCHEDULE

AGREEMENT

between

THE GOVERNMENT OF IRELAND

and

THE GOVERNMENT OF THE UNITED KINGDOM

with respect to

CERTAIN EXEMPTIONS FROM TAX

The Government of Ireland and the Government of the United Kingdom;

With a view to extending for a further year the arrangements concerning dividends provided by the Agreement made between them on 2 May 1973 which amended certain provisions of the Agreement made on 14 April 1926 between the Government of the Irish Free State and the British Government in respect of Double Income Tax;

Have agreed as follows:

ARTICLE 1

Notwithstanding the provisions of Article 4 of the Agreement made on 2 May 1973 the amendments made by paragraph (2) of Article 1 and Article 2 of that Agreement to paragraphs (a) and (b) of Article 1 of the Agreement made...