Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 25

[Section 833]

Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

This Schedule 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 2021