{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-ireland-order-1998/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-ireland-order-1998/article-2.json",
  "legislation": "ukdsi/1998/011079785X",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Ireland) Order 1998",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-ireland-order-1998",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "It is hereby declared—\n(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 1976, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) (No. 2) Order 1976 and by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1995, 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\n(b) that it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1976/2151."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1976/2152."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1995/764."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/1998/011079785X/article/2",
    "retrieved_at": "2026-10-30T15:20:14.113148+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}