A treaty has the force of law when it has been approved by Dail Éireann and the Government has made an Order which inserts a reference to that Order in TCA97 Sch 24A. The additional step of inclusion in Schedule 24A was inserted by FA07 s35. Orders have now been made in relation to Turkey and Malta.
- The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Turkey) Order 2008 is referred to as S.I. No. 501 of 2008.
- The Double Taxation Relief (Taxes on Income) (Malta) Order 2008 is referred to as S.I. No. 502 of 2008.
Both Orders are available from the Government Publications Office.
Schedule 6 of Finance (No. 2) Act 2008 provided for the insertion of the reference to the two treaties (Turkey and Malta) in Schedule 24A of the Taxes Consolidation Act 1997.
In the Parliamentary Debates on the Committee Stage Amendments, the Minister for Finance advised that "This amendment ensures the double taxation agreements with Turkey and Malta that have been concluded since the publication of the Bill can be included in its scope."