Income Tax Act, 1967.

Extension of relief in certain cases.

366.—Where as regards any person to whom the provisions of section 2 of the Finance Act, 1941 , formerly applied—

(a) such person has income arising in a country outside the State and outside Northern Ireland and Great Britain in respect of which relief was formerly granted by virtue of those provisions, and

(b) the Revenue Commissioners are satisfied in relation to that income that the total tax, that is to say, Irish tax (including sur-tax) in respect of the income together with the corresponding tax of the said country, is in excess of what the said corresponding tax would have been if it had been computed on the basis that such person had been taxable as a person solely resident in the said country in respect of income arising from sources therein,

the Revenue Commissioners may grant a measure of relief not exceeding the amount of the excess.