|
|
Further relief for certain double residents.
|
356.—Where the Revenue Commissioners are satisfied in respect of any person—
|
|
| |
(a) that such person is entitled under Article 2 of the Agreement made 25th April, 1928, set forth in Schedule 6, Part I, to be allowed relief from double taxation for any particular year, and
|
|
| |
(b) that the principal place of abode of such person for the said year was situate in Northern Ireland or Great Britain, and
|
|
| |
(c) that such person did not in the said year spend in the aggregate more than six months in the State, and
|
|
| |
(d) that the total amount of income tax and sur-tax (including British as well as Irish income tax and sur-tax) payable by such person for the said year after deduction of all such relief from double taxation as aforesaid exceeds the total amount of British income tax and sur-tax which would have been payable by such person for the said year if he had not been resident in the State for that year,
|
|
| |
the Revenue Commissioners may grant to such person such further relief from Irish income tax and sur-tax as in their opinion is just, but not exceeding the amount by which the total amount of income tax and sur-tax (including British as well as Irish income tax and sur-tax) mentioned in paragraph (d) exceeds the total amount of British income tax and sur-tax mentioned in that paragraph.
|
