Double Taxation (Relief) Act, 1923

Double Taxation (Relief) Act, 1923 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.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.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1923 Double Taxation (Relief) Act, 1923 Double Taxation (Relief) Act, 1923 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 8. DOUBLE TAXATION (RELIEF) ACT, 1923. ARRANGEMENT OF SECTIONS Section 1. Executive Council may make provisional arrangement for relief. 2. Governor-General may confirm a provisional arrangement. 3. Duration of order made under this Act. 4. Orders to be laid before Dáil Eireann. 5. Relaxation of obligation as to secrecy. 6. Short Title. Number 8. DOUBLE TAXATION (RELIEF) ACT, 1923. AN ACT TO AUTHORISE THE MAKING OF ARRANGEMENTS WITH THE GOVERNMENT OF GREAT BRITAIN FOR GRANTING RELIEF FROM DOUBLE TAXATION WHEREVER THERE IS A CHARGE BOTH TO AN IRISH FREE STATE TAX AND TO A CORRESPONDING BRITISH TAX IN RESPECT OF THE SAME SUBJECT MATTER. [28th March, 1923.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTAT EIREANN AS FOLLOWS:— Executive Council may make provisional arrangement for relief. 1.—Wherever under any law from time to time in force in Great Britain or in Northern Ireland 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 and if the case shall so require with the consent of the Government of Northern Ireland 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. Governor-General may confirm a provisional arrangement. 2.—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 the foregoing section, and 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 this Act, have effect as if enacted in this Act. Duration of order made under this Act. 3.—An order made by the Governor-General of the Irish Free State under this Act shall only have effect by virtue of this Act if and so long as the arrangement confirmed by such order, in so far as it relates to the relief to be granted from the British Tax, has the effect of law in Great Britain or in Northern Ireland as the case may be. Orders to be laid before Dáil Eireann. 4.—Every Order made by the Governor-General of the Irish Free State under this Act shall forthwith be laid before Dáil Eireann, and if Dáil Eireann shall within twenty-one days on which it has sat next after such order was laid before it pass a resolution requiring the revocation of such order, such order shall be revoked and annulled accordingly, but without prejudice to the validity of anything previously done under such order. Relaxation of obligation as to secrecy. 5.—The obligation as to secrecy imposed by any enactment with regard to a tax to which an order made by the Governor-General of the Irish Free State under this Act relates shall not prevent the disclosure to any authorised officer of the British Government of such facts as may be necessary to enable relief to be duly given in accordance with the arrangements confirmed by such order. Short Title. 6.—This Act may be cited as the Double Taxation (Relief) Act, 1923. 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