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Taxes Consolidation Act, 1997 (Number 39 of 1997)


826A Unilateral relief from double taxation.

Where relief from double taxation is not afforded by virtue of section 826, relief (known as “unilateral relief”) from tax shall be given in respect of tax paid under the laws of a territory other than the State in accordance with Schedule 24.




Inserted by FA07 s36(1)(a).