67. Amendment of section 832 (provisions in relation to Convention for reciprocal avoidance of double taxat on in the State and the United Kingdom of income and capital gains) of Principal Act.

(1) Section 832 of the Principal Act is hereby amended -

(a) in subsection (1) -

(i) in the definition of "the Convention" by the substitution for "(S.I. No. 319 of 1976)," of "(S.I. No. 319 of 1976).", and

(ii) by the deletion of the definition of "dividend", and

(b) by the deletion of subsection (2).

(2) This section shall -

(a) apply as on and from the 6th day of April, 1999, as respects income tax, and

(b) be deemed to apply as on and from the 1st day of January, 1999, as respects corporation tax.