Revenue Note for Guidance
This section was deleted by section 48 of, and Schedule 3 to, the Finance Act, 1998 with effect from 1 January 1998 for corporation tax purposes and 6 April, 1998 for income tax and capital gains tax purposes. The double taxation agreement made under section 826 with the United States of America – Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order, 1997 (S.I. No. 477 of 1997) refers – is now in force.
Relevant Date: Finance Act 2020