Income Tax Act, 1967.

PART XXII

Relief from Double Taxation

Agreements relating to Northern Ireland and Great Britain.

355.—(1) The confirmation, by section 2 of the Finance Act, 1926 , section 8 of the Finance Act, 1928 , section 2 of the Finance Act, 1948 , section 10 of the Finance Act, 1959 , and section 34 of the Finance Act, 1960 , of the agreements in force at the commencement of this Act between the State and the United Kingdom which are set forth in Schedule 6, Part I, is not affected by the repeal, by this Act, of those sections.

(2) Accordingly the first of the said agreements, as modified by the second, third, fourth and fifth of the said agreements, shall, for any year of assessment for which, under the law of the United Kingdom, it has effect with respect to exemption and relief from United Kingdom tax, have effect with respect to exemption or relief to be granted from Irish tax, and the references in the said agreements to enactments repealed by this Act shall be taken for that purpose to be references to the corresponding provisions of this Act:

Provided that, in Article 2(1) of the first of the said agreements, as amended by Article 2 of the second of the said agreements, the references to section 27 of the Finance Act, 1920 , shall be taken for the said purpose to be references to Schedule 6, Part II, which re-enacts the provisions of the said section 27 with the amendments made therein by subsequent enactments and with certain omissions and adaptations of provisions and phrases which have become inapt or unnecessary.

(3) For the purpose of giving effect to the said agreements, this Act, in relation to—

(a) persons resident in the State, whether or not also resident in Northern Ireland or Great Britain; and

(b) claims by persons resident in Northern Ireland or Great Britain,

shall, for any year for which the said agreements are in force, have effect subject to the modifications set out in Schedule 6, Part III.

(4) For the purpose of carrying out any obligation under Article 2 of the Agreement of the 23rd June, 1960, set forth in Schedule 6, Part I, the Government may by order direct that any provisions of this Act specified in the order, being provisions affecting in any way exemptions from income tax of persons resident in the State, shall not affect, and be deemed not to have affected, exemptions from income tax which persons enjoy as not resident in the State but resident in the United Kingdom, and any such order shall have effect accordingly.