Finance Act 2013

Amendment of Schedule 24A (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) to Principal Act.

104.— (1) Schedule 24A to the Principal Act is amended—

(a) in Part 1 by inserting the following after paragraph 10:

“10A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Arab Republic of Egypt) Order 2013 ( S.I. No. 27 of 2013 ).”,

(b) in Part 1 by inserting the following after paragraph 33:

“33A. The Double Taxation Relief (Taxes on Income and Capital Gains) (State of Qatar) Order 2013 ( S.I. No. 28 of 2013 ).”,

(c) in Part 1 by substituting the following for paragraph 41:

“41. The Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 ( S.I. No. 240 of 1967 ), the Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 ( S.I. No. 76 of 1984 ) and the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2013 ( S.I. No. 30 of 2013 ).”,

(d) in Part 1 by inserting the following between paragraphs 43 and 43A:

“43AA. The Double Taxation Relief (Taxes on Income and on Property) (Republic of Uzbekistan) Order 2013 ( S.I. No. 31 of 2013 ).”,

(e) in Part 3 by inserting the following after paragraph 8D:

“8E. The Exchange of Information Relating to Taxes (San Marino) Order 2013 ( S.I. No. 29 of 2013 ).”,

(f) in Part 3 by inserting the following after paragraph 9:

“9A. The Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 ( S.I. No. 33 of 2013 ).”,

and

(g) by inserting the following after Part 3:

“PART 4

Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax

The Mutual Assistance in Tax Matters Order 2013 ( S.I. No. 34 of 2013 ).”.

(2) This section applies on and from the date of the passing of this Act.