Finance Act, 1998
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Amendment of section 200 (certain foreign pensions) of Principal Act. |
18.— Section 200 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (2): | |
“(2A) Notwithstanding subsection (2), this section shall not apply to a pension to which subparagraph (b) of paragraph 1 of Article 18 (Pensions, Social Security, Annuities, Alimony and Child Support) of the 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 and Capital Gains signed at Dublin on the 28th day of July, 1997 applies.”. |