OpenLegislation

Article 2

Original text. Later amendments are not shown.

It is hereby declared—

(a)

that the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1976f1, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) (No. 2) Order 1976f2 and by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1995f3, have been made with the Government of Ireland with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Ireland; and

(b)

that it is expedient that those arrangements should have effect.

Annotations

Footnotes

f1

S.I. 1976/2151.

f2

S.I. 1976/2152.

f3

S.I. 1995/764.