Finance Act 2019

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)

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

(a) by substituting the following for paragraph 28:

“28. The Double Taxation Relief (Taxes on Income and Capital) (Kingdom of the Netherlands) Order 1970 ( S.I. No. 22 of 1970 ) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of the Netherlands) Order 2019 (S.I. No. 459 of 2019).”,

and

(b) 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 ), the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2013 ( S.I. No. 30 of 2013 ) and the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2019 (S.I. No. 460 of 2019).”.