S.I. No. 42/1926 - Double Taxation (Relief) Order, 1926.

S.I. No. 42/1926 - Double Taxation (Relief) Order, 1926. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

1. ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
2. ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1926 S.I. No. 42/1926 - Double Taxation (Relief) Order, 1926. S.I. No. 42/1926 - Double Taxation (Relief) Order, 1926. AmendmentsLeasuithe STATUTORY RULES AND ORDERS. 1926. No. 42. DOUBLE TAXATION (RELIEF) ORDER, 1926. WHEREAS by Section 1 of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), it is enacted that wherever under any law from time to time in force in Great Britain any tax is for the time being payable in respect of a subject of charge in respect of which a corresponding tax is payable in Saorstát Eireann, it shall be lawful for the Executive Council of Saorstát Eireann to enter into a provisional arrangement with the British Government for the granting of relief in cases where there is a charge both to the Irish Free State Tax and to the British Tax in respect of the same subject matter: AND WHEREAS by Section 2 of the said Act it is enacted that it shall be lawful for the Governor-General of the Irish Free State by order made on the advice of the Executive Council to confirm any such provisional arrangement as is mentioned in Section 1 of the said Act, and that thereupon such provisional arrangement shall, as from the date of such order or any later date specified in such order, but subject to the provisions of the said Act, have effect as if enacted in the said Act: AND WHEREAS under the laws now in force in Great Britain, succession duty or legacy duty is payable in respect of subjects of charge in respect of which succession duty or legacy duty is payable also in Saorstát Eireann: AND WHEREAS the Executive Council has entered into the Provisional Arrangement set out in the Schedule to this Order with the Government of Great Britain for the granting of relief in cases where there is a charge both to the duty (to which such Provisional Arrangement relates) payable in Saorstát Eireann and to the duty (to which such Provisional Arrangement relates) payable in Great Britain in respect of the same subject matter: NOW I, Timothy Michael Healy, Governor-General of the Irish Free State, on the advice of the Executive Council of the Irish Free State in pursuance of the powers conferred on me by Section 2 of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923) and of every other power me thereunto enabling, do hereby order and declare as follows:— 1. This Order may be cited as the Double Taxation (Relief) Order, 1926. 2. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas, passed before the 1st day of January, 1924. 3. The Provisional Arrangement set out in the Schedule to this Order is hereby confirmed. T. M. HEALY, Seanascal. (Governor-General ) DUBLIN. This 13th day of August, 1926. SCHEDULE. Arrangement for relief in respect of double taxation to Succession Duty or to Succession Duty and Legacy Duty. (
4. a)Where the Commissioners of Inland Revenue are satisfied that the forum of administration of a settlement is in the Irish Free State, and that under that settlement Succession Duty is payable in the Irish Free State by reason of a death of a person dying on or after the first day of April, 1923, in respect of any settled personal or moveable property they shall allow a sum equal to the amount of that duty to be deducted from the Legacy Duty or Succession Duty payable in Great Britain in respect of that property on the same death. (
5. b)Where the Revenue Commissioners of the Irish Free State are satisfied that the forum of administration of a settlement is in Great Britain and that under that settlement Succession Duty is payable in Great Britain by reason of a death of a person dying on or after the first day of April, 1923, in respect of any settled personal or moveable property, they shall allow a sum equal to the amount of that duty to be deducted from the Legacy Duty or Succession Duty payable in the Irish Free State in respect of that property on the same death. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais