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S.I. No. 85/1927 - Double Taxation (Northern Ireland) Relief Order, 1927.

STATUTORY RULES AND ORDERS. 1927. No. 85.

DOUBLE TAXATION (NORTHERN IRELAND) RELIEF ORDER, 1927.

WHEREAS it is enacted by sub-section (1) of section 17 of the Finance Act, 1927 (No. 18 of 1927), that where the Revenue Commissioners are satisfied that under a settlement of which the forum of administration is in Northern Ireland, succession duty has or shall become payable in Northern Ireland by reason of the death of a person dying on or after the 1st day of April, 1923, in respect of any settled personal or movable property, they shall allow a sum equal to the amount of the succession duty so payable to be deducted from the legacy duty or succession duty payable in Saorstát Eireann in respect of such property on the said death:

AND WHEREAS it is enacted by sub-section (2) of the said section 17 of the said Finance Act, 1927 , that the said section 17 shall come into operation on the date which is declared by order made by the Executive Council to be the date on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding relief with regard to legacy or succession duty payable in Northern Ireland comes into operation, and that the said section 17 shall continue in operation so long only as such corresponding relief continues to have effect:

NOW the Executive Council in exercise of the power conferred on them by section 17 of the Finance Act, 1927 (No. 18 of 1927), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Double Taxation (Northern Ireland) Relief Order, 1927.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. The thirty-first day of May, 1927, is hereby declared to be the date on which by virtue of legislation passed by the Parliament of Northern Ireland a relief with respect to legacy or succession duty payable in Northern Ireland came into operation corresponding to the relief referred to in sub-section (1) of section 17 of the Finance Act, 1927 (No. 18 of 1927), in respect of legacy or succession duty payable in Saorstát Eireann.

DUBLIN,

This 6th day of October, 1927.