Taxes Consolidation Act, 1997 (Number 39 of 1997)

^[1]>

SCHEDULE 24A

Arrangements Made by the Government with the Government of any Territory Outside the State in Relation to Affording Relief from Double Taxation and Exchanging Information in Relation to Tax

PART 1 Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government

1. The Double Taxation Relief (Taxes on Income and Capital) (Australia) Order 1983 (S.I. No. 406 of 1983).

^[30]>

1AA. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Armenia) Order 2012 (S.I. No. 21 of 2012).

^<[30]

^[16]>

1A. The Double Taxation Relief (Taxes on Income) (Republic of Albania) Order 2011 (S.I. No. 16 of 2011).

^<[16]

^[17]>
2. The Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1967 (S.I. No. 250 of 1967) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 1988 (S.I. No. 29 of 1988).
^<[17]

^[17]>

2. The Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1967 (S.I. No. 250 of 1967), the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 1988 (S.I. No. 29 of 1988) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 2011 (S.I. No. 30 of 2011).

^<[17]

^[8]>

2A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Bahrain) Order 2010 (S.I. No. 24 of 2010).

2B. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Belarus) Order 2010 (S.I. No. 25 of 2010).

^<[8]

^[46]>
3. The Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 1973 (S.I. No. 66 of 1973).
^<[46]

^[46]>

3. The Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 1973 (S.I. No. 66 of 1973) and the Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 2014 (S.I. No. 466 of 2014).

^<[46]

^[9]>

3A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Bosnia and Herzegovina) Order 2010 (S.I. No. 17 of 2010).

^<[9]

^[47]>

3B. The Double Taxation Relief (Taxes on Income) (Botswana) Order 2014 (S.I. No. 467 of 2014).

^<[47]

4. The Double Taxation Relief (Taxes on Income and Capital Gains) (The Republic of Bulgaria) Order 2000 (S.I. No. 372 of 2000).

5. The Double Taxation Relief (Taxes on Income and Capital Gains) (Government of Canada) Order 2004 (S.I. No. 773 of 2004).

^[2]>

5A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Chile) Order 2005 (S.I. No. 815 of 2005).

^<[2]

6. The Double Taxation Relief (Taxes on Income) (People’s Republic of China) Order 2000 (S.I. No. 373 of 2000).

7. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Croatia) Order 2002 (S.I. No. 574 of 2002).

8. The Double Taxation Relief (Taxes on Income) (Cyprus) Order 1970 (S.I. No. 79 of 1970).

9. The Double Taxation Relief (Taxes on Income and Capital) (Czech Republic) Order 1995 (S.I. No. 321 of 1995).

^[48]>
10. The Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 1993 (S.I. No. 286 of 1993).
^<[48]

^[48]>

10. The Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 1993 (S.I. No. 286 of 1993) and the Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 2014 (S.I. No. 468 of 2014).

^<[48]

^[36]>

10A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Arab Republic of Egypt) Order 2013 (S.I. No. 27 of 2013).

^<[36]

11. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Estonia) Order 1998 (S.I. No. 496 of 1998).

^[51]>

11A. The Double Taxation Relief (Taxes on Income) (Federal Democratic Republic of Ethiopia) Order 2015 (S.I. No. 435 of 2015).

^<[51]

12. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Finland) Order 1993 (S.I. No. 289 of 1993).

13. The Double Taxation Relief (Taxes on Income) (Republic of France) Order 1970 (S.I. No. 162 of 1970).

^[10]>

13A. The Double Taxation Relief (Taxes on Income) (Georgia) Order 2010 (S.I. No. 18 of 2010).

^<[10]

^[18]>
14. The Double Taxation Relief (Taxes on Income and Capital and Gewerbesteuer (Trade Tax)) (Federal Republic of Germany) Order 1962 (S.I. No. 212 of 1962).
^<[18]

^[18]>

14. The Double Taxation Relief (Taxes on Income and Capital and Gewerbesteuer (Trade Tax)) (Federal Republic of Germany) Order 1962 (S.I. No. 212 of 1962) and the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2011 (S.I. No. 31 of 2011).

^<[18]

^[52]>

^[31]>
14A. The Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2012 (S.I. No. 22 of 2012).
^<[31]
^<[52]
^[64]>
^[52]>
14A. The Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2012 (S.I. No. 22 of 2012) and the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2015 (S.I. No. 438 of 2015).
^<[52]
^<[64]

^[64]>

14A. The Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2012 (S.I. No. 22 of 2012), the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2015 (S.I. No. 438 of 2015) and the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2021 (S.I. No. 508 of 2021).

^<[64]

15. The Double Taxation Relief (Taxes on Income and Capital Gains) (Government of the Hellenic Republic) Order 2004 (S.I. No. 774 of 2004).

^[19]>

15A. The Double Taxation Relief (Taxes on Income) (Hong Kong Special Administrative Region) Order 2011 (S.I. No. 17 of 2011).

^<[19]

16. The Double Taxation Relief (Taxes on Income) (Republic of Hungary) Order 1995 (S.I. No. 301 of 1995).

17. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Iceland) Order 2004 (S.I. No. 775 of 2004).

18. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of India) Order 2001 (S.I. No. 521 of 2001).

19. The Double Taxation Relief (Taxes on Income) (Italy) Order 1973 (S.I. No. 64 of 1973).

20. The Double Taxation Relief (Taxes on Income) (State of Israel) Order 1995 (S.I. No. 323 of 1995).

21. The Double Taxation Relief (Taxes on Income) (Japan) Order 1974 (S.I. No. 259 of 1974).

^[59]>

21A. The Double Taxation Relief (Taxes on Income) (Republic of Kazakhstan) Order 2017 (S.I. No. 479 of 2017).

^<[59]

22. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Korea) Order 1991 (S.I. No. 290 of 1991).

^[65]>

22AA. The Double Taxation Relief (Taxes on Income) (Republic of Kosovo) Order 2021 (S.I. No. 507 of 2021).

^<[65]

^[20]>

22A. The Double Taxation Relief (Taxes on Income) (State of Kuwait) Order 2011 (S.I. No. 21 of 2011).

^<[20]

23. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Latvia) Order 1997 (S.I. No. 504 of 1997).

24. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Lithuania) Order 1997 (S.I. No. 503 of 1997).

^[49]>
25. The Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 1973 (S.I. No. 65 of 1973).
^<[49]

^[49]>

25. The Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 1973 (S.I. No. 65 of 1973) and the Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 2014 (S.I. No. 469 of 2014).

^<[49]

^[3]>

25A. The Double Taxation Relief (Taxes on Income) (Republic of Macedonia) Order 2008 (S.I. No. 463 of 2008).

^<[3]

^[21]>
26. The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1998 (S.I. No. 495 of 1998).
^<[21]

^[21]>

26. The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1998 (S.I. No. 495 of 1998) and the Double Taxation Relief (Taxes on Income) (Malaysia) Order 2011 (S.I. No. 32 of 2011).

^<[21]

^[4]>

26A. The Double Taxation Relief (Taxes on Income) (Malta) Order 2008 (S. I. No. 502 of 2008).

^<[4]

27. The Double Taxation Relief (Taxes on Income and Capital Gains) (The United Mexican States) Order 1998 (S.I. No. 497 of 1998).

^[11]>

27A. The Double Taxation Relief (Taxes on Income) (Republic of Moldova) Order 2010 (S.I. No. 19 of 2010).

^<[11]

^[22]>

27B. The Double Taxation Relief (Taxes on Income) (Montenegro) Order 2011 (S.I. No. 18 of 2011).

27C. The Double Taxation Relief (Taxes on Income) (Kingdom of Morocco) Order 2011 (S.I. No. 19 of 2011).

^<[22]

^[62]>
28. The Double Taxation Relief (Taxes on Income and Capital) (Kingdom of the Netherlands) Order 1970 (S.I. No. 22 of 1970).
^<[62]

^[62]>

28. The Double Taxation Relief (Taxes on Income and Capital) (Kingdom of the Netherlands) Order 1970 (S.I. No. 22 of 1970) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of the Netherlands) Order 2019 (S.I. No. 459 of 2019).

^<[62]

29. The Double Taxation Relief (Taxes on Income and Capital Gains) (New Zealand) Order 1988 (S.I. No. 30 of 1988).

30. The Double Taxation Relief (Taxes on Income and on Capital) (Kingdom of Norway) Order 2001 (S.I. No. 520 of 2001).

^[53]>
31. The Double Taxation Relief (Taxes on Income) (Pakistan) Order 1974 (S.I. No. 260 of 1974).
^<[53]

^[53]>

31. The Double Taxation Relief (Taxes on Income) (Pakistan) Order 1974 (S.I. No. 260 of 1974) and the Double Taxation Relief (Taxes on Income) (Pakistan) Order 2015 (S.I. No. 436 of 2015).

^<[53]

^[32]>

31A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Panama) Order 2012 (S.I. No. 25 of 2012).

^<[32]

32. The Double Taxation Relief (Taxes on Income) (Republic of Poland) Order 1995 (S.I. No. 322 of 1995).

33. The Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 1994 (S.I. No. 102 of 1994) and the Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 2005 (S.I. No. 816 of 2005).

^[37]>

33A. The Double Taxation Relief (Taxes on Income and Capital Gains) (State of Qatar) Order 2013 (S.I. No. 28 of 2013).

^<[37]

34. The Double Taxation Relief (Taxes on Income and Capital Gains) (Romania) Order 1999 (S.I. No. 427 of 1999).

35. The Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (S.I. No. 428 of 1994).

^[33]>

35AA. The Double Taxation Relief (Taxes on Income) (Kingdom of Saudi Arabia) Order 2012 (S.I. No. 26 of 2012).

^<[33]

^[12]>

35A. The Double Taxation Relief (Taxes on Income) (Republic of Serbia) Order 2010 (S.I. No. 20 of 2010).

^<[12]

^[23]>

35B. The Double Taxation Relief (Taxes on Income) (Republic of Singapore) Order 2011 (S.I. No. 34 of 2011).

^<[23]

36. The Double Taxation Relief (Taxes on Income and Capital Gains) (The Slovak Republic) Order 1999 (S.I. No. 426 of 1999).

37. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Slovenia) Order 2002 (S.I. No. 573 of 2002).

~~38. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 1997 (S.I. No. 478 of 1997).~~

^[24]>

38. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 1997 (S.I. No. 478 of 1997) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 2011 (S.I. No. 33 of 2011).

^<[24]

39. The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Spain) Order 1994 (S.I. No. 308 of 1994).

40. The Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 1987 (S.I. No. 348 of 1987) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 1993 (S.I. No. 398 of 1993).

^[38]>
41. The Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 (S.I. No. 240 of 1967) and the Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 (S.I. No. 76 of 1984).
^<[38]
^[63]>
^[38]>
41. The Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 (S.I. No. 240 of 1967), the Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 (S.I. No. 76 of 1984) and the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2013 (S.I. No. 30 of 2013).
^<[38]
^<[63]

^[63]>

41. The Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 (S.I. No. 240 of 1967), the Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 (S.I. No. 76 of 1984), the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2013 (S.I. No. 30 of 2013) and the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2019 (S.I. No. 460 of 2019).

^<[63]

^[5]>

41A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Turkey) Order 2008 (S. I. No. 501 of 2008).

^<[5]

^[43]>

41AA. The Double Taxation Relief (Taxes on Income and Capital Gains) (Ukraine) Order 2013 (S.I. No. 397 of 2013).

^<[43]

^[50]>

41AB The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Thailand) Order 2014 (S.I. No. 465 of 2014).

^<[50]

^[25]>

41B. The Double Taxation Relief (Taxes on Income and Capital Gains) (United Arab Emirates) Order 2011 (S.I. No. 20 of 2011).

^<[25]

42. The Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order 1976 (S.I. No. 319 of 1976), the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order 1995 (S.I. No. 209 of 1995) and the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom of Great Britain and Northern Ireland) Order 1998 (S.I. No. 494 of 1998).

43. The Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1997 (S.I. No. 477 of 1997) and the Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1999 (S.I. No. 425 of 1999).

^[39]>

43AA. The Double Taxation Relief (Taxes on Income and on Property) (Republic of Uzbekistan) Order 2013 (S.I. No. 31 of 2013).

^<[39]

^[6]>

43A. The Double Taxation Relief (Taxes on Income)(Socialist Republic of Vietnam) Order 2008 (S.I. No. 453 of 2008).

^<[6]

^[54]>
44. The Double Taxation Relief (Taxes on Income) (Republic of Zambia) Order 1973 (S.I. No. 130 of 1973).
^<[54]

^[54]>

44. The Double Taxation Relief (Taxes on Income) (Republic of Zambia) Order 1973 (S.I. No. 130 of 1973) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Zambia) Order 2015 (S.I. No. 437 of 2015).

^<[54]

45. The Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Community) Order 1994 (S.I. No. 88 of 1994) as amended by the Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Communities) Order 2004 (S.I. No. 40 of 2004), the Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Republic of Austria, Republic of Finland and Kingdom of Sweden) Order 2004 (S.I. No. 41 of 2004) and the Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Accession States) Order 2006 (S.I. No. 112 of 2006).

PART 2 Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government

Double Taxation Relief (Air Transport Undertakings and their Employees) (Union of Soviet Socialist Republics) Order 1987 (S.I. No. 349 of 1987).

PART 3 Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax

^[13]>

^[7]>
1. The Exchange of Information relating to Tax Matters and Double Taxation Relief (Taxes on Income)(Isle of Man) Order 2008 (S.I. No. 459 of 2008).
^<[7]
^<[13]

^[14]>

1. The Exchange of Information Relating to Taxes (Anguilla) Order 2010 (S.I. No. 21 of 2010).

^[26]>

1A. The Exchange of Information Relating to Tax Matters (Antigua and Barbuda) Order 2011 (S.I. No. 22 of 2011).

^[55]>

1AA. The Exchange of Information Relating to Tax Matters (Argentine Republic) Order 2015 (S.I. No. 439 of 2015).

^<[55]

^[56]>

1AB. The Exchange of Information Relating to Tax Matters (Commonwealth of The Bahamas) Order 2015 (S.I. No. 440 of 2015).

^<[56]

1B. The Exchange of Information Relating to Tax Matters (Belize) Order 2011 (S.I. No. 23 of 2011).

^<[26]

2. The Exchange of Information Relating to Taxes (Bermuda) Order 2010 (S.I. No. 22 of 2010).

^[27]>

2A. The Exchange of Information Relating to Taxes (British Virgin Islands) Order 2011 (S.I. No. 24 of 2011).

^<[27]

3. The Agreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 (S.I. No. 23 of 2010).

^[28]>

3A. The Exchange of Information Relating to Tax Matters (Cook Islands) Order 2011 (S.I. No. 25 of 2011).

^<[28]

^[44]>

3B. The Exchange of Information Relating to Taxes and Tax Matters (Dominica) Order 2013 (S.I. No. 398 of 2013).

^<[44]

4. The Exchange of Information Relating to Taxes (Gibraltar) Order 2010 (S.I. No. 26 of 2010).

^[34]>

4A. The Exchange of Information Relating to Tax Matters (Grenada) Order 2012 (S.I. No. 23 of 2012).

^<[34]

^[66]>
5. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I. No. 27 of 2010).
^<[66]

^[66]>

5. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I. No. 27 of 2010) and the Double Taxation Relief (Taxes on Income) (Guernsey) Order 2022 (S.I. No. 490 of 2022).

^<[66]

^<[14]

^[67]>
^[13]>
6. The Exchange of Information relating to Tax Matters and Double Taxation Relief (Taxes on Income)(Isle of Man) Order 2008 (S.I. No. 459 of 2008).
^<[13]
^<[67]

^[67]>

6. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2008 (S.I. No. 459 of 2008) and the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2022 (S.I. No. 491 of 2022).

^<[67]

^[15]>

7. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Jersey) Order 2010 (S.I. No. 28 of 2010).

8. The Exchange of Information Relating to Taxes (Liechtenstein) Order 2010 (S.I. No. 29 of 2010).

^[29]>

8A. The Exchange of Information Relating to Tax Matters (Republic of the Marshall Islands) Order 2011 (S.I. No. 26 of 2011).

^[45]>

8AA. The Exchange of Information Relating to Tax Matters (Montserrat) Order 2013 (S.I. No. 82 of 2013).

^<[45]

^[57]>

8AB. The Exchange of Information Relating to Tax Matters (Saint Christopher (Saint Kitts) and Nevis) Order 2015 (S.I. No. 441 of 2015).

^<[57]

^[60]>

8AC. The Exchange of Information Relating to Tax Matters (Macao Special Administrative Region of the People’s Republic of China) Order 2017 (S.I. No. 480 of 2017).

^<[60]

8B. The Exchange of Information Relating to Tax Matters (Saint Lucia) Order 2011 (S.I. No. 27 of 2011).

8C. The Exchange of Information Relating to Tax Matters (Saint Vincent and the Grenadines) Order 2011 (S.I. No. 28 of 2011).

8D. The Exchange of Information Relating to Tax Matters (Samoa) Order 2011 (S.I. No. 29 of 2011).

^<[29]

^[40]>

8E. The Exchange of Information Relating to Taxes (San Marino) Order 2013 (S.I. No. 29 of 2013).

^<[40]

9. The Exchange of Information Relating to Taxes (Turks and Caicos Islands) Order 2010 (S.I. No. 30 of 2010).

^[41]>

9A. The Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (S.I. No. 33 of 2013).

^<[41]

^[35]>

10. The Exchange of Information Relating to Tax Matters (Republic of Vanuatu) Order 2012 (S.I. No. 24 of 2012).

^<[35]

^<[15]

^<[1]

^[42]>

PART 4 Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax

The Mutual Assistance in Tax Matters Order 2013 (S.I. 15 No. 34 of 2013).

^<[42]

^[58]>

PART 5

Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

^<[58]

^[61]>

The Multilateral Convention to Implement Tax Treaty Related Measures Order 2018 (S.I. No. 440 of 2018).

^<[61]

[1]

[+]

Inserted by FA07 s35(1)(b). Has effect as on and from the date of passing of this Act. FA07 2 April 2007

[2]

[+]

Inserted by FA08 sched8(1)(u). Has effect as on and from 13 March 2008.

[3]

[+]

Inserted by F(No.2)A08 sched6(1)(d)(i)(I). Has effect as on and from 24 December 2008.

[4]

[+]

Inserted by F(No.2)A08 sched6(1)(d)(i)(II). Has effect as on and from 24 December 2008.

[5]

[+]

Inserted by F(No.2)A08 sched6(1)(d)(i)(III). Has effect as on and from 24 December 2008.

[6]

[+]

Inserted by F(No.2)A08 sched6(1)(d)(i)(IV). Has effect as on and from 24 December 2008.

[7]

[+]

Inserted by F(No.2)A08 sched6(1)(d)(ii). Has effect as on and from 24 December 2008.

[8]

[+]

Inserted by FA10 s158(1)(a)(i). Has effect as on and from 3 April 2010.

[9]

[+]

Inserted by FA10 s158(1)(a)(ii). Has effect as on and from 3 April 2010.

[10]

[+]

Inserted by FA10 s158(1)(a)(iii). Has effect as on and from 3 April 2010.

[11]

[+]

Inserted by FA10 s158(1)(a)(iv). Has effect as on and from 3 April 2010.

[12]

[+]

Inserted by FA10 s158(1)(a)(v). Has effect as on and from 3 April 2010.

[13]

[-] [+]

Substituted by FA10 s158(1)(b)(i). Has effect as on and from 3 April 2010.

[14]

[+]

Inserted by FA10 s158(1)(b)(ii). Has effect as on and from 3 April 2010.

[15]

[+]

Inserted by FA10 s158(1)(b)(iii). Has effect as on and from 3 April 2010.

[16]

[+]

Inserted by FA11 s80(1)(a). Applies as on and from 6 February 2011.

[17]

[-] [+]

Substituted by FA11 s80(1)(b). Applies as on and from 6 February 2011.

[18]

[-] [+]

Substituted by FA11 s80(1)(c). Applies as on and from 6 February 2011.

[19]

[+]

Inserted by FA11 s80(1)(d). Applies as on and from 6 February 2011.

[20]

[+]

Inserted by FA11 s80(1)(e). Applies as on and from 6 February 2011.

[21]

[-] [+]

Substituted by FA11 s80(1)(f). Applies as on and from 6 February 2011.

[22]

[+]

Inserted by FA11 s80(1)(g). Applies as on and from 6 February 2011.

[23]

[+]

Inserted by FA11 s80(1)(h). Applies as on and from 6 February 2011.

[24]

[+]

Substituted by FA11 s80(1)(i). Applies as on and from 6 February 2011.

[25]

[+]

Inserted by FA11 s80(1)(j). Applies as on and from 6 February 2011.

[26]

[+]

Inserted by FA11 s80(1)(k). Applies as on and from 6 February 2011.

[27]

[+]

Inserted by FA11 s80(1)(l). Applies as on and from 6 February 2011.

[28]

[+]

Inserted by FA11 s80(1)(m). Applies as on and from 6 February 2011.

[29]

[+]

Inserted by FA11 s80(1)(n). Applies as on and from 6 February 2011.

[30]

[+]

Inserted by FA12 s137(1)(a)(i). Applies on and from 31 March 2012.

[31]

[+]

Inserted by FA12 s137(1)(a)(ii). Applies on and from 31 March 2012.

[32]

[+]

Inserted by FA12 s137(1)(a)(iii). Applies on and from 31 March 2012.

[33]

[+]

Inserted by FA12 s137(1)(a)(iv). Applies on and from 31 March 2012.

[34]

[+]

Inserted by FA12 s137(1)(b)(i). Applies on and from 31 March 2012.

[35]

[+]

Inserted by FA12 s137(1)(b)(ii). Applies on and from 31 March 2012.

[36]

[+]

Inserted by FA13 s104(1)(a). Applies on and from 27 March 2013.

[37]

[+]

Inserted by FA13 s104(1)(b). Applies on and from 27 March 2013.

[38]

[-] [+]

Substituted by FA13 s104(1)(c). Applies on and from 27 March 2013.

[39]

[+]

Inserted by FA13 s104(1)(d). Applies on and from 27 March 2013.

[40]

[+]

Inserted by FA13 s104(1)(e). Applies on and from 27 March 2013.

[41]

[+]

Inserted by FA13 s104(1)(f). Applies on and from 27 March 2013.

[42]

[+]

Inserted by FA13 s104(1)(g). Applies on and from 27 March 2013.

[43]

[+]

Inserted by F(No.2)A13 s83(a).

[44]

[+]

Inserted by F(No.2)A13 s83(b)(i).

[45]

[+]

Inserted by F(No.2)A13 s83(b)(ii).

[46]

[-] [+]

Substituted by FA14 s96(a).

[47]

[+]

Inserted by FA14 s96(b).

[48]

[-] [+]

Substituted by FA14 s96(c).

[49]

[-] [+]

Substituted by FA14 s96(d).

[50]

[+]

Inserted by FA14 s96(e).

[51]

[+]

Inserted by FA15 s80(a)(i).

[52]

[-] [+]

Substituted by FA15 s80(a)(ii).

[53]

[-] [+]

Substituted by FA15 s80(a)(iii).

[54]

[-] [+]

Substituted by FA15 s80(a)(iv).

[55]

[+]

Inserted by FA15 s80(b)(i).

[56]

[+]

Inserted by FA15 s80(b)(ii).

[57]

[+]

Inserted by FA15 s80(b)(iii).

[58]

[+]

Inserted by FA17 s80(2). Comes into operation on 25 December 2017.

[59]

[+]

Inserted by FA17 s81(a).

[60]

[+]

Inserted by FA17 s81(b).

[61]

[+]

Inserted by FA18 s61.With effect from 23 October 2018 per S.I. No. 440 of 2018.

[62]

[-] [+]

Substituted by FA19 s73(a).

[63]

[-] [+]

Substituted by FA19 s73(b).

[64]

[-] [+]

Substituted by FA21 s83(a).

[65]

[+]

Inserted by FA21 s83(b).

[66]

[-] [+]

Substituted by FA22 s94(a).

[67]

[-] [+]

Substituted by FA22 s94(b).

Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

SCHEDULE 24A

Arrangements Made by the Government with the Government of any Territory Outside the State in Relation to Affording Relief from Double Taxation and Exchanging Information in Relation to Tax

PART 1

Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government

PART 2

Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government

PART 3

Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax

PART 4

Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax

PART 5

Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting