(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to-
(a) affording relief from double taxation in respect of gift tax or inheritance tax payable under the laws of the State and any tax imposed under the laws of that territory which is of a similar character or is chargeable by reference to death or to gifts inter vivos, or
(b) exchanging information for the purposes of the prevention and detection of tax evasion in respect of the taxes specified in paragraph (a),
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 i
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