Finance Act 2014

Amendment of Schedule 24A to Principal Act (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)

96. Schedule 24A to the Principal Act is amended in Part 1—

(a) by substituting the following for paragraph 3:

“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 ).”,

(b) by inserting the following after paragraph 3A:

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

(c) by substituting the following for paragraph 10:

“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 ).”,

(d) by substituting the following for paragraph 25:

“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 ).”,

and

(e) by inserting the following after paragraph 41:

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