129. Amendment of section 106 (arrangements for relief from double taxation) of Principal Act.
(1) Section 106 of the Principal Act is amended -
(a) by substituting for "and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law."the following:
"and that it is expedient that those arrangements should have the force of law and the order so made is referred to in the Table to this section, the arrangements shall, notwithstanding anything in any enactment, have the force of law as if each such order were an Act of the Oireachtas on and from the date of -
(i) the insertion of the Table, or
(ii) the insertion of a reference to the order in the Table,
whichever is the later.",
and
(b) by inserting the following after subsection (5):
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"TABLE |
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Part 1 |
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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 |
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1. The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978). |
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Part 2 |
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ARRANGEMENTS IN RELATION TO THE EXCHANGE OF INFORMATION RELATING TO TAX AND IN RELATION TO OTHER MATTERS RELATING TO TAX". |