Part 35 Double Taxation Relief (ss. 826-835)

Comparing proposed amendment...


	Chapter 1 Principal reliefs (ss. 826-829)
In force	826. Agreements for relief from double taxation.
In force	826A. Unilateral relief from double taxation.
In force	827. Application to corporation tax of arrangements made in relation to corporation profits tax under old law.
In force	828. Capital gains tax: double taxation relief.
In force	829. Treatment for double taxation relief purposes of foreign tax incentive reliefs.
	Chapter 2 Miscellaneous (ss. 830-835)
In force	830. Relief to certain companies liable to foreign tax.
In force	831. Implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
In force	831A. Treatment of distributions to certain parent companies.
In force	832. Provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains.
Deleted	833. Convention with United States of America.
Deleted	834. Relief in respect of ships documented under laws of United States of America.
In force	835. Saver for arrangements made under section 362 of Income Tax Act, 1967.

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